Document # Public Document # Document Type Date Issued Description
13-134 13-134 Rulings of the Tax Commissioner 07/15/2013 Tangible personal property deemed used or consumed in connection with real property construction
12-105 Attorney General's Opinion 07/12/2013 A locality lawfully may decline to impose a tax on merchant's capital, including short-term rental property.
13-133 13-133 Rulings of the Tax Commissioner 07/08/2013 Retailer of medicine and medical supplies.
13-131 13-131 Rulings of the Tax Commissioner 07/08/2013 Exempt sales that were not supported by valid certificates of exemption.
13-132 13-132 Rulings of the Tax Commissioner 07/08/2013 Good faith acceptance of the resale certificate/ ST-10
13-130 13-130 Rulings of the Tax Commissioner 07/05/2013 Equipment sold to satellite programming provider exempt of the tax resale exemption certificates.
13-127 13-127 Rulings of the Tax Commissioner 07/03/2013 Taxpayer assessed tax on untaxed sales to a customer.
13-126 13-126 Rulings of the Tax Commissioner 07/03/2013 Documentation to support its claims not provided
13-129 13-129 Rulings of the Tax Commissioner 07/03/2013 Taxpayer may have sufficient documentation to demonstrate his claim and satisfy the statute
13-125 13-125 Rulings of the Tax Commissioner 07/03/2013 Audit Sampling Method questioned
13-128 13-128 Rulings of the Tax Commissioner 07/03/2013 Converted tax assessments
13-124 13-124 Rulings of the Tax Commissioner 07/02/2013 Research and Development Expenses Tax Credit Fixed Base Percentage
13-122 13-122 Rulings of the Tax Commissioner 07/01/2013 Updated Virginia Insurance Premiums License Tax Guidelines
13-119 13-119 Rulings of the Tax Commissioner 07/01/2013 Computer sales and service company/ exempt installation charge/trip charges
13-109 13-109 Rulings of the Tax Commissioner 07/01/2013 Guidelines for the Motor Vehicle Rental Taxes and Fee Amended July 1, 2013
13-164 13-164 Legislative Summaries 07/01/2013 2013 LEGISLATIVE SUMMARY
13-123 13-123 Rulings of the Tax Commissioner 07/01/2013 Port Volume Increase Tax Credit Guidelines
13-120 13-120 Rulings of the Tax Commissioner 07/01/2013 Tax on untaxed product sales/Taxpayer was not registered
13-121 13-121 Rulings of the Tax Commissioner 07/01/2013 Foreign Source Income/ Amended returns
13-164 13-164 Rulings of the Tax Commissioner 07/01/2013 2013 LEGISLATIVE SUMMARY
13-116 13-116 Rulings of the Tax Commissioner 06/27/2013 Intrauterine Copper Contraceptive Devices; Medicine and Drugs
13-118 13-118 Rulings of the Tax Commissioner 06/27/2013 Information not sufficient to determine if the Taxpayer was eligible for a credit for taxes paid to states
13-117 13-117 Rulings of the Tax Commissioner 06/27/2013 Exempt sales not supported by valid exemption
13-115 13-115 Rulings of the Tax Commissioner 06/26/2013 Taxpayers were not taxable as domiciliary residents of Virginia for the taxable year
13-113 13-113 Rulings of the Tax Commissioner 06/26/2013 Untaxed purchases of tangible personal property used or consumed in its business.