Document # Public Document # Document Type Date Issued Description
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
13-64 13-64 Rulings of the Tax Commissioner 05/10/2013 Part-year residents; Credits
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
13-34 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
13-5 13-32 Tax Bulletins 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
13-16 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
13-14 13-14 Rulings of the Tax Commissioner 02/05/2013 Wireless telecommunications services; subscription charges; Penalties
13-13 13-13 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
12-218 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
12-214 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
12-213 12-213 Rulings of the Tax Commissioner 12/18/2012 Sales tax not reported to the Department