Document # Public Document # Document Type Date Issued Description
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
12-67 12-67 Rulings of the Tax Commissioner 05/02/2012 Tax on green fees that are part of the golf packages.
12-64 12-64 Rulings of the Tax Commissioner 04/30/2012 Charge and collect sales tax on the cost of accommodations at campground.
12-58 12-58 Rulings of the Tax Commissioner 04/27/2012 The sale of catered food is considered the sale of a service; Nonprofits
12-57 12-57 Rulings of the Tax Commissioner 04/27/2012 Untaxed purchases of fabricated sheet metal from Virginia dealers.
12-55 12-55 Rulings of the Tax Commissioner 04/25/2012 Resale exemption certificate; Yarn manufacturer; No transportation services provided
12-52 12-52 Rulings of the Tax Commissioner 04/23/2012 Taxpayer's use tax assessment on the same transaction results in double taxation; Exemptions
12-41 12-41 Rulings of the Tax Commissioner 04/12/2012 Dealer fails to maintain adequate records
12-35 12-35 Rulings of the Tax Commissioner 03/28/2012 Collecting the sales tax on its sales, but not reporting that tax to the Department.
12-27 12-27 Rulings of the Tax Commissioner 03/16/2012 Determining the fair market value of machinery and tools; appraisals
12-19 12-19 Rulings of the Tax Commissioner 03/05/2012 No sales tax on the sale and installation of certain items placed on temporary foundations.
12-17 12-17 Rulings of the Tax Commissioner 03/05/2012 Virginia income tax actually imposed on income earned or derived in other states.