Document # Public Document # Document Type Date Issued Description
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
12-17 12-17 Rulings of the Tax Commissioner 03/05/2012 Virginia income tax actually imposed on income earned or derived in other states.
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.
12-7 12-7 Rulings of the Tax Commissioner 02/23/2012 Income tax liability when they pay income tax to another state
12-4 12-4 Rulings of the Tax Commissioner 02/03/2012 Tax as wholesale merchant; receipts attributable to business conducted in another state
11-206 11-206 Rulings of the Tax Commissioner 12/20/2011 Invalid exemption certificates; customers paid use tax directly to the Department
11-198 11-198 Rulings of the Tax Commissioner 12/07/2011 Department does not have the authority to make determinations regarding the value of property subject to the local mobile property tax
11-185 11-185 Rulings of the Tax Commissioner 11/09/2011 Communications call tracking services
11-184 11-184 Rulings of the Tax Commissioner 11/08/2011 Failure to file sales tax returns and remit the tax collected to the Department .
11-182 11-182 Rulings of the Tax Commissioner 11/03/2011 Taxpayer is considered to be a bank subject to the bank franchise tax, it would be exempt from the BPOL tax
11-176 11-176 Rulings of the Tax Commissioner 10/21/2011 Taxpayer is eligible for a refund of erroneously collected tax
11-150 11-150 Rulings of the Tax Commissioner 08/26/2011 Carryover of a net operating loss deduction.
11-149 11-149 Rulings of the Tax Commissioner 08/17/2011 Tax on sales of maintenance contracts and use tax on incorrectly taxed purchase
11-148 11-148 Rulings of the Tax Commissioner 08/12/2011 Tax on unreported sales of prepaid telephone access cards: tax on fixed assets, food and software licensing purchases.
11-146 11-146 Rulings of the Tax Commissioner 08/10/2011 Tax on untaxed sales of tangible personal property: federal government contractors
11-145 11-145 Rulings of the Tax Commissioner 08/05/2011 Parent ruling on which affiliates should file which tax
11-137 11-137 Rulings of the Tax Commissioner 07/28/2011 Subtractions and Exclusions, Taxable Transactions