Document # Public Document # Document Type Date Issued Description
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
13-164 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
13-109 13-109 Rulings of the Tax Commissioner 07/01/2013 Guidelines for the Motor Vehicle Rental Taxes and Fee Amended July 1, 2013
13-118 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
13-117 13-117 Rulings of the Tax Commissioner 06/27/2013 Exempt sales not supported by valid exemption
13-107 13-107 Rulings of the Tax Commissioner 06/19/2013 Purchase assets of a franchised motor vehicle dealership/ occasional sale exemption
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
13-102 13-102 Rulings of the Tax Commissioner 06/14/2013 Sales tax changes not imposed in counties of Glouster 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
13-85 13-85 Rulings of the Tax Commissioner 06/10/2013 Exempt services part of the manufacturer's warranty package/Automotive dealership
13-90 13-90 Rulings of the Tax Commissioner 06/10/2013 Virginia taxable income of a nonresident truck driver/ Owner-Operator.