Document # Public Document # Document Type Date Issued Description
12-150 12-150 Rulings of the Tax Commissioner 09/20/2012 Taxpayer received Virginia source income passed through from State B's association
12-146 12-146 Rulings of the Tax Commissioner 08/31/2012 County to allow for the out-of-state deduction using the methodology in P.D. 12-89.
12-131 12-131 Rulings of the Tax Commissioner 08/10/2012 Taxpayer assessed use tax on its untaxed purchases, as well as those of the LLCs.
12-129 12-129 Rulings of the Tax Commissioner 08/07/2012 Untaxed sales of tangible personal
12-127 12-127 Rulings of the Tax Commissioner 08/02/2012 Purchased of tangible personal property for use or consumption
12-123 12-123 Rulings of the Tax Commissioner 07/30/2012 Motor vehicle sale to out of state customer is a sale in interstate commerce and qualifies exemption
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
12-111 12-111 Rulings of the Tax Commissioner 07/09/2012 Airline Exemption; Transports property using both aircraft and highway vehicles
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
12-101 12-101 Rulings of the Tax Commissioner 06/25/2012 Guidelines for the Motor Vehicle Rental Taxes and Fee
12-102 12-102 Rulings of the Tax Commissioner 06/19/2012 Incorrect Tax Assessment; Compliance Penalty for failure to remit all tax collected
12-105 12-105 Rulings of the Tax Commissioner 06/19/2012 Taxpayer was not eligible for an out-of-state tax credit.
12-98 12-98 Rulings of the Tax Commissioner 06/14/2012 Retail sale of tangible personal property; Resale exemption certificate; Invoice
12-92 12-92 Rulings of the Tax Commissioner 06/07/2012 Emergency Guidelines for the Accelerated Sales Tax Payment
12-90 12-90 Rulings of the Tax Commissioner 06/05/2012 Taxpayer did not file any consumer use tax returns; Federal Excise Tax; Untaxed purchases of repair and replacement parts
12-89 12-89 Rulings of the Tax Commissioner 05/31/2012 Out-of-state deduction; Deduction for gross receipts: Methodology for calculating the out-of-state deduction
12-88 12-88 Rulings of the Tax Commissioner 05/31/2012 Out-of-state deduction; Deduction for gross receipts: Methodology for calculating the out-of-state deduction
12-81 12-81 Rulings of the Tax Commissioner 05/11/2012 Management services for clients for media advertising and non-media campaigns.
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.
12-79 12-79 Rulings of the Tax Commissioner 05/09/2012 Consumer use tax assessed on untaxed purchases of tangible personal property
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
12-70 12-70 Rulings of the Tax Commissioner 05/03/2012 Use tax assessed on charges for permits and site surveys; Pass-through fees