Document # Public Document # Document Type Date Issued Description
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
12-188 12-188 Rulings of the Tax Commissioner 11/15/2012 Dealer's collection of sales tax on dyed diesel fuel for pleasure watercraft.
12-187 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
12-178 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
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