Document # Public Document # Document Type Date Issued Description
13-185 13-185 Rulings of the Tax Commissioner 10/18/2013 New York Metropolitan Commuter Transportation Mobility Tax is not an income tax substantially similar to Virginia's individual income tax.
13-181 13-181 Rulings of the Tax Commissioner 10/18/2013 filings by the IRS does not prevent the Department from pursuing collection activity against the Taxpayer.
13-175 13-175 Rulings of the Tax Commissioner 09/30/2013 Energy Star and WaterSense Sales Tax Holiday Guidelines
13-172 13-172 Rulings of the Tax Commissioner 09/19/2013 Entity headquartered outside Virginia, has an employee located in Virginia.
13-170 13-170 Rulings of the Tax Commissioner 09/13/2013 Situsing gross receipts to a definite place of business; out-of-state deductions
13-167 13-167 Rulings of the Tax Commissioner 08/27/2013 Assessment of use tax on local marketing group be treated as a part of the sales price of tangible products.
13-166 13-166 Rulings of the Tax Commissioner 08/22/2013 Important Information Regarding Sales Tax Collection Requirements for Certain Out-of-State Dealers
13-11 13-166 Tax Bulletins 08/22/2013 Important Information Regarding Sales Tax Collection Requirements for Certain Out-of-State Dealers
13-159 13-159 Rulings of the Tax Commissioner 08/13/2013 Assessed tax, penalties, and interest for failure to withhold taxes from employee wages
13-160 13-160 Rulings of the Tax Commissioner 08/13/2013 Assessed tax, penalties, and interest for failure to withhold taxes from employee wages
13-150 13-150 Rulings of the Tax Commissioner 08/02/2013 Reciprocal income tax agreement between Maryland and Virginia
13-145 13-145 Rulings of the Tax Commissioner 07/26/2013 Nonfood sales incorrectly taxed at the reduced food tax rate of 2.5%.
13-144 13-144 Rulings of the Tax Commissioner 07/22/2013 Tax on promotional tobacco products and cash discounts.
13-140 13-140 Rulings of the Tax Commissioner 07/19/2013 Out-of-state Partnership/Management Fees/Franchise Fees
13-138 13-138 Rulings of the Tax Commissioner 07/18/2013 Provider of cable television, high-speed Internet and digital phone services, untaxed/underreported assets and expensed purchases
13-134 13-134 Rulings of the Tax Commissioner 07/15/2013 Tangible personal property deemed used or consumed in connection with real property construction
13-131 13-131 Rulings of the Tax Commissioner 07/08/2013 Exempt sales that were not supported by valid certificates of exemption.
13-132 13-132 Rulings of the Tax Commissioner 07/08/2013 Good faith acceptance of the resale certificate/ ST-10
13-130 13-130 Rulings of the Tax Commissioner 07/05/2013 Equipment sold to satellite programming provider exempt of the tax resale exemption certificates.
13-128 13-128 Rulings of the Tax Commissioner 07/03/2013 Converted tax assessments
13-109 13-109 Rulings of the Tax Commissioner 07/01/2013 Guidelines for the Motor Vehicle Rental Taxes and Fee Amended July 1, 2013
13-164 13-164 Rulings of the Tax Commissioner 07/01/2013 2013 LEGISLATIVE SUMMARY
13-164 13-164 Legislative Summaries 07/01/2013 2013 LEGISLATIVE SUMMARY
13-120 13-120 Rulings of the Tax Commissioner 07/01/2013 Tax on untaxed product sales/Taxpayer was not registered
13-118 13-118 Rulings of the Tax Commissioner 06/27/2013 Information not sufficient to determine if the Taxpayer was eligible for a credit for taxes paid to states