Document # Public Document # Document Type Date Issued Description
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
13-107 13-107 Rulings of the Tax Commissioner 06/19/2013 Purchase assets of a franchised motor vehicle dealership/ occasional sale exemption
13-102 13-102 Rulings of the Tax Commissioner 06/14/2013 Sales tax changes not imposed in counties of Glouster and Surry
13-103 13-103 Rulings of the Tax Commissioner 06/14/2013 Revised Guidelines for the Retail Sales and Use Tax Changes Enacted in the 2013 General Assembly Session
13-8 13-102 Tax Bulletins 06/14/2013 Sales and Use Tax not imposed in counties of Gloucester and Surry
13-101 13-101 Rulings of the Tax Commissioner 06/12/2013 Taxpayer must have complete exemption certificate on file.
13-98 13-98 Rulings of the Tax Commissioner 06/11/2013 Taxpayer has filed neither an original nor amended income tax returns
13-90 13-90 Rulings of the Tax Commissioner 06/10/2013 Virginia taxable income of a nonresident truck driver/ Owner-Operator.
13-85 13-85 Rulings of the Tax Commissioner 06/10/2013 Exempt services part of the manufacturer's warranty package/Automotive dealership
13-043 Attorney General's Opinion 05/22/2013 Which tax rate, 3% or 4%, should be imposed when a motor vehicle is purchased prior to July 1, 2013
13-71 13-71 Rulings of the Tax Commissioner 05/14/2013 Hurricane Preparedness Sales Tax Holiday Guidelines
13-64 13-64 Rulings of the Tax Commissioner 05/10/2013 Part-year residents; Credits
13-66 13-66 Rulings of the Tax Commissioner 05/10/2013 Consumer use tax; Sales tax was not paid to the vendor at the time of purchase
13-61 13-61 Rulings of the Tax Commissioner 05/06/2013 Guidelines for the Accelerated Sales Tax Payment
13-54 13-54 Rulings of the Tax Commissioner 05/01/2013 Distributorship Agreement; Underreported Sales; Dealer Responsibilities
13-52 13-52 Rulings of the Tax Commissioner 04/29/2013 Interstate Commerce; Sales made outside of Virginia
13-45 13-45 Rulings of the Tax Commissioner 03/29/2013 Construction materials purchased untaxed tax not paid to Department
13-41 13-41 Rulings of the Tax Commissioner 03/21/2013 Real Estate Investment Trust; Responsible taxpayer Lessee or Lessor
13-35 13-35 Rulings of the Tax Commissioner 03/18/2013 Sales tax not charged, a partial tax was charged, and invalid exemption certificates were accepted
13-5 13-32 Tax Bulletins 03/15/2013 Information Regarding Nonprescription Drugs and Proprietary Medicines
13-34 13-34 Rulings of the Tax Commissioner 03/15/2013 Purchases of tangible personal property made pursuant to a government contract
13-32 13-32 Rulings of the Tax Commissioner 03/15/2013 Information Regarding Nonprescription Drugs and Proprietary Medicines
13-30 13-30 Rulings of the Tax Commissioner 03/12/2013 Uncollected, Unreported Taxes, Fabrication
13-22 13-22 Rulings of the Tax Commissioner 02/20/2013 Occasional Sale; Fixed Assets Exceptions
13-14 13-14 Rulings of the Tax Commissioner 02/05/2013 Wireless telecommunications services; subscription charges; Penalties