Document # Public Document # Document Type Date Issued Description
13-203 13-203 Rulings of the Tax Commissioner 11/01/2013 Taxpayer's activities in Virginia would appear to create nexus
13-201 13-201 Rulings of the Tax Commissioner 11/01/2013 Criteria for corporate officer under Va. Code § 58.1-1813
13-202 13-202 Rulings of the Tax Commissioner 11/01/2013 Consumer use tax on untaxed purchases of tangible personal property
13-199 13-199 Rulings of the Tax Commissioner 10/31/2013 Tax on tangible personal property purchased with respect to floor repair services.
13-198 13-198 Rulings of the Tax Commissioner 10/31/2013 Provider of meal services for various facilities; tax on untaxed sales and purchases
13-197 13-197 Rulings of the Tax Commissioner 10/29/2013 Assessment for untaxed purchases
13-196 13-196 Rulings of the Tax Commissioner 10/24/2013 Taxpayer provides secure transportation of its customer's currency
13-195 13-195 Rulings of the Tax Commissioner 10/23/2013 Add-back of loss realized on factoring transactions
13-194 13-194 Rulings of the Tax Commissioner 10/23/2013 Average Weekly Wage Data and Single Sales Factor Apportionment for Manufacturers
13-193 13-193 Rulings of the Tax Commissioner 10/22/2013 Royalty Expense Add-back; Interest Add back
13-191 13-191 Rulings of the Tax Commissioner 10/22/2013 Complete Auto Transit; Taxpayer is not exempt from BPOL tax as a result of federal preemption.
13-192 13-192 Rulings of the Tax Commissioner 10/22/2013 Complete Auto Transit; Taxpayer is not exempt from BPOL tax as a result of federal preemption.
13-190 13-190 Rulings of the Tax Commissioner 10/21/2013 Untaxed purchases of equipment, parts and supplies for the equipment; agricultural production
13-187 13-187 Rulings of the Tax Commissioner 10/18/2013 Standard Deduction for Nonresident Aliens
13-182 13-182 Rulings of the Tax Commissioner 10/18/2013 Cloud-based and hosted phone and other telecommunication services
13-185 13-185 Rulings of the Tax Commissioner 10/18/2013 New York Metropolitan Commuter Transportation Mobility Tax is not an income tax substantially similar to Virginia's individual income tax.
13-189 13-189 Rulings of the Tax Commissioner 10/18/2013 Research and Development Expenses Tax Credit Application
13-181 13-181 Rulings of the Tax Commissioner 10/18/2013 filings by the IRS does not prevent the Department from pursuing collection activity against the Taxpayer.
13-188 13-188 Rulings of the Tax Commissioner 10/18/2013 Motion Picture Production Tax Credit and Fringe Benefits
13-183 13-183 Rulings of the Tax Commissioner 10/18/2013 Out-of-state dealer and registered to collect the Virginia use tax.
13-184 13-184 Rulings of the Tax Commissioner 10/18/2013 Preponderance of evidence indicates that the service member was a domiciliary resident of Virginia
13-186 13-186 Rulings of the Tax Commissioner 10/18/2013 Virginia Debt Collection Act; Taxpayer error in tax filing
13-180 13-180 Rulings of the Tax Commissioner 10/16/2013 Husband did not stay in Virginia for more than 183 days in either year
13-179 13-179 Rulings of the Tax Commissioner 10/11/2013 Taxpayer is not eligible for the Internet service equipment exemption.
13-177 13-177 Rulings of the Tax Commissioner 10/10/2013 Untaxed charges and non-collection of tax on sales and installations of countertops occurring on and after July 1, 2010.