Document # Public Document # Document Type Date Issued Description
13-71 13-71 Rulings of the Tax Commissioner 05/14/2013 Hurricane Preparedness Sales Tax Holiday Guidelines
13-64 13-64 Rulings of the Tax Commissioner 05/10/2013 Part-year residents; Credits
13-63 13-63 Rulings of the Tax Commissioner 05/10/2013 Determine the point M&T tax is applied in the use of manufacturing equipment
13-66 13-66 Rulings of the Tax Commissioner 05/10/2013 Consumer use tax; Sales tax was not paid to the vendor at the time of purchase
13-68 13-68 Rulings of the Tax Commissioner 05/10/2013 Firm located outside Virginia sells dental equipment, supplies and implants.
13-70 13-70 Rulings of the Tax Commissioner 05/10/2013 Communications Sales and Use Tax Trust Fund.
13-65 13-65 Rulings of the Tax Commissioner 05/10/2013 Taxpayer did not abandon his domiciliary residence in Virginia
13-69 13-69 Rulings of the Tax Commissioner 05/10/2013 Equipment lease; Sales and use tax on the transactions
13-67 13-67 Rulings of the Tax Commissioner 05/10/2013 Usage of the specialty beds did not meet the exemption criteria
13-62 13-62 Rulings of the Tax Commissioner 05/09/2013 Certification of pollution control equipment and facility by Department of Environmental Quality
13-61 13-61 Rulings of the Tax Commissioner 05/06/2013 Guidelines for the Accelerated Sales Tax Payment
13-60 13-60 Rulings of the Tax Commissioner 05/03/2013 Failure to remit withholding tax; Responsible Officer
13-59 13-59 Rulings of the Tax Commissioner 05/02/2013 Application of communications tax to the sale of video content delivered via Internet
13-55 13-55 Rulings of the Tax Commissioner 05/01/2013 Failure to file a Virginia income tax return.
13-54 13-54 Rulings of the Tax Commissioner 05/01/2013 Distributorship Agreement; Underreported Sales; Dealer Responsibilities
13-57 13-57 Rulings of the Tax Commissioner 05/01/2013 Guidelines for the Retail Sales and Use Tax Changes Enacted in the 2013 General Assembly Session
13-58 13-58 Rulings of the Tax Commissioner 05/01/2013 Federal Land Credit Associations and the Virginia Recordation Tax
13-56 13-56 Rulings of the Tax Commissioner 05/01/2013 Failure to file a Virginia income tax return
13-52 13-52 Rulings of the Tax Commissioner 04/29/2013 Interstate Commerce; Sales made outside of Virginia
13-51 13-51 Rulings of the Tax Commissioner 04/29/2013 Modifications/Updates to Prewritten Software
13-53 13-53 Rulings of the Tax Commissioner 04/29/2013 Fixed asset schedules overstated: Assets replaced, were obsolete or were no longer on the premises.
13-50 13-50 Rulings of the Tax Commissioner 04/24/2013 Disability Income Subtraction
13-49 13-49 Rulings of the Tax Commissioner 04/12/2013 Converted assessment; Collection of Tax
13-48 13-48 Rulings of the Tax Commissioner 04/05/2013 Change of Corporate Filing Status
13-47 13-47 Rulings of the Tax Commissioner 04/04/2013 Real vs. Tangible Property