Document # Public Document # Document Type Date Issued Description
13-13 13-13 Rulings of the Tax Commissioner 02/05/2013 Wireless telecommunications services; subscription charges; Penalties
13-16 13-16 Rulings of the Tax Commissioner 02/05/2013 Wireless telecommunications services; subscription charges; Penalties
13-15 13-15 Rulings of the Tax Commissioner 02/05/2013 Wireless telecommunications services; subscription charges; Penalties
13-9 13-9 Rulings of the Tax Commissioner 01/31/2013 Application of retail sales and use tax to sales to exempt organizations
13-11 13-11 Rulings of the Tax Commissioner 01/31/2013 Assessment, erroneously includes exempt production and R & D activities.
13-3 13-3 Rulings of the Tax Commissioner 01/10/2013 Gross sales price of tangible personal property: Statutes contain no exemption or exclusion from tax for purchasing fees.
13-4 13-4 Rulings of the Tax Commissioner 01/10/2013 Sales tax not refundable on rebates
12-214 12-214 Rulings of the Tax Commissioner 12/21/2012 Application of the retail sales and use tax to sales of meal plan services.
12-217 12-217 Rulings of the Tax Commissioner 12/21/2012 Documentation need to establishes claims; Labor Charges; Fabricator
12-218 12-218 Rulings of the Tax Commissioner 12/21/2012 No clear and cogent evidence that an alternative method of allocation and apportionment is appropriate
12-213 12-213 Rulings of the Tax Commissioner 12/18/2012 Sales tax not reported to the Department
12-207 12-207 Rulings of the Tax Commissioner 12/13/2012 Virginia sales or use tax applies to materials in international commerce.
12-208 12-208 Rulings of the Tax Commissioner 12/13/2012 Receipt of funds from litigation of leasing contracts and funds from third party guarantors.
12-192 12-192 Rulings of the Tax Commissioner 11/29/2012 Developer and manufacturer of prescription drugs; Virginia physical presence
12-187 12-187 Rulings of the Tax Commissioner 11/15/2012 Veterinarians are subject to tax on purchases of agricultural products.
12-186 12-186 Rulings of the Tax Commissioner 11/15/2012 Collect/Remit sales tax on the sale of suture materials to healthcare practitioners
12-188 12-188 Rulings of the Tax Commissioner 11/15/2012 Dealer's collection of sales tax on dyed diesel fuel for pleasure watercraft.
12-178 12-178 Rulings of the Tax Commissioner 11/09/2012 Services to recondition used catheters are exempt from the sales and use tax
12-176 12-176 Rulings of the Tax Commissioner 11/05/2012 Failure to file sales tax returns; Insufficient records; Failure to pay collected taxes
12-169 12-169 Rulings of the Tax Commissioner 10/26/2012 Taxpayer's income is not subject to Maryland's income tax, and not eligible for a tax credit
12-164 12-164 Rulings of the Tax Commissioner 10/18/2012 Virginia's treatment of nonresidents participating in sporting events in Virginia.
12-158 12-158 Rulings of the Tax Commissioner 10/05/2012 Assessed use tax on untaxed Virginia sales and rental transactions; Nexus
12-156 12-156 Rulings of the Tax Commissioner 10/04/2012 Taxpayers not be entitled to claim an out-of-state tax credit on Virginia return
12-155 12-155 Rulings of the Tax Commissioner 10/04/2012 Untaxed purchases of tangible personal property used or consumed: Invalid exemptions
12-154 12-154 Rulings of the Tax Commissioner 10/03/2012 Energy Star Sales Tax Holiday Guidelines and Rules