Document # Public Document # Document Type Date Issued Description
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.
12-71 12-71 Rulings of the Tax Commissioner 05/04/2012 Tax disallowed certain exemption certificates.
12-68 12-68 Rulings of the Tax Commissioner 05/03/2012 Tangible personal property; Postage charge separately stated on the invoice
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
12-66 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
12-64 12-64 Rulings of the Tax Commissioner 04/30/2012 Charge and collect sales tax on the cost of accommodations at campground.
12-63 12-63 Rulings of the Tax Commissioner 04/30/2012 Management Company retains control, possession and ownership of the food through preparation and serving the residents
12-58 12-58 Rulings of the Tax Commissioner 04/27/2012 The sale of catered food is considered the sale of a service; Nonprofits
12-51 12-51 Rulings of the Tax Commissioner 04/23/2012 Converted sales and use and withholding taxes
12-45 12-45 Rulings of the Tax Commissioner 04/17/2012 International Trade Facility Tax Credit Guidelines
12-46 12-46 Rulings of the Tax Commissioner 04/17/2012 Barge and Rail Usage Tax Credit Guidelines
12-26 12-26 Rulings of the Tax Commissioner 03/15/2012 Establish domicile in a foreign country and continue to be a United State, citizen.
12-18 12-18 Rulings of the Tax Commissioner 03/05/2012 Contraband cigarettes
12-32 12-32 Rulings of the Tax Commissioner 03/02/2012 DAVID McL. GARDINER and ELIZABETH S. GARDINER, v DEPARTMENT OF TAXATION
12-10 12-10 Rulings of the Tax Commissioner 02/27/2012 Tangible Personal Property; Sale of compressed air
11-029 Attorney General's Opinion 02/24/2012 Government Contracts; Government Contract Workers; Definite place of business
12-6 12-6 Rulings of the Tax Commissioner 02/23/2012 licenses computer software; Taxable renewal fee; Exemptions
11-208 11-208 Rulings of the Tax Commissioner 12/30/2011 Strict enforcement of the 90-day limitations period for filing a timely appeal.
11-204 11-204 Rulings of the Tax Commissioner 12/20/2011 Service provider and the lodging facilities are end users of the services
11-205 11-205 Rulings of the Tax Commissioner 12/20/2011 Service provider and the lodging facilities are end users of the services
11-192 11-192 Rulings of the Tax Commissioner 11/28/2011 Logistic support services are being performed at a definite place of business in the City.
11-184 11-184 Rulings of the Tax Commissioner 11/08/2011 Failure to file sales tax returns and remit the tax collected to the Department .
11-177 11-177 Rulings of the Tax Commissioner 10/24/2011 Taxpayers continued to maintain a home in Virginia f
11-176 11-176 Rulings of the Tax Commissioner 10/21/2011 Taxpayer is eligible for a refund of erroneously collected tax