Document # Public Document # Document Type Date Issued Description
12-141 12-141 Rulings of the Tax Commissioner 08/29/2012 Ministerial trade expenses by employee are permitted as itemized deductions
12-136 12-136 Rulings of the Tax Commissioner 08/20/2012 Burden of proving domicile lies with the person alleging the change.
12-133 12-133 Rulings of the Tax Commissioner 08/20/2012 Untaxed retail sales and purchases: Contractor fabricates metal for resale and self
12-130 12-130 Rulings of the Tax Commissioner 08/09/2012 Use tax assessed on equipment and supplies purchased and consumed by Taxpayer
12-129 12-129 Rulings of the Tax Commissioner 08/07/2012 Untaxed sales of tangible personal
12-120 12-120 Rulings of the Tax Commissioner 07/26/2012 Requirement for the Servicemembers Civil Relief Act were not satisfied.
12-116 12-116 Rulings of the Tax Commissioner 07/19/2012 Labor and service charges taxable when made in connection with the sale of tangible personal property
12-108 12-108 Rulings of the Tax Commissioner 07/01/2012 2012 Legislative Summary
12-108 12-108 Legislative Summaries 07/01/2012 2012 Legislative Summary
12-107 12-107 Rulings of the Tax Commissioner 06/29/2012 Sales and use tax to the lease or rental of a high speed electrostatic duplicator.
12-106 12-106 Rulings of the Tax Commissioner 06/20/2012 Converted Assessments; Responsible Officer
12-102 12-102 Rulings of the Tax Commissioner 06/19/2012 Incorrect Tax Assessment; Compliance Penalty for failure to remit all tax collected
12-93 12-93 Rulings of the Tax Commissioner 06/08/2012 Department does not have the authority to assess the taxpayer's liability against the tax preparer
12-92 12-92 Rulings of the Tax Commissioner 06/07/2012 Emergency Guidelines for the Accelerated Sales Tax Payment
12-81 12-81 Rulings of the Tax Commissioner 05/11/2012 Management services for clients for media advertising and non-media campaigns.
12-73 12-73 Rulings of the Tax Commissioner 05/09/2012 Pollution control exemption or the exemption for businesses engaged in the drilling, extraction or processing of natural gas or oil.
12-76 12-76 Rulings of the Tax Commissioner 05/09/2012 Annuity death benefit payments must be in a lump sum in order to qualify for the subtraction.
12-74 12-74 Rulings of the Tax Commissioner 05/09/2012 Assessed for unremitted tax and a portion of the sales that were estimated without documentation.
12-80 12-80 Rulings of the Tax Commissioner 05/09/2012 Transactions for repair services: Exempted by Va. Code § 58.1-609.5 1.
12-79 12-79 Rulings of the Tax Commissioner 05/09/2012 Consumer use tax assessed on untaxed purchases of tangible personal property
12-71 12-71 Rulings of the Tax Commissioner 05/04/2012 Tax disallowed certain exemption certificates.
12-69 12-69 Rulings of the Tax Commissioner 05/03/2012 Occasional sale exemption applies to the transfer of the generator to the Taxpayer
12-68 12-68 Rulings of the Tax Commissioner 05/03/2012 Tangible personal property; Postage charge separately stated on the invoice
12-66 12-66 Rulings of the Tax Commissioner 04/30/2012 Property not used in the manufacturing process would be exempt from local property taxation.
12-65 12-65 Rulings of the Tax Commissioner 04/30/2012 Taxpayer failed to charge and collect the retail sales and use tax