Document # Public Document # Document Type Date Issued Description
13-22 13-22 Rulings of the Tax Commissioner 02/20/2013 Occasional Sale; Fixed Assets Exceptions
13-23 13-23 Rulings of the Tax Commissioner 02/20/2013 Nontaxable service customized marketing strategy package for services, shipping and handling only.
13-21 13-21 Rulings of the Tax Commissioner 02/20/2013 Idle machinery and tools:certified recycling exemption.
13-20 13-20 Rulings of the Tax Commissioner 02/15/2013 Fair market valuation of machinery and tools
13-3 13-19 Tax Bulletins 02/15/2013 Important Information Regarding 2012 Virginia Income Tax Returns
13-19 13-19 Rulings of the Tax Commissioner 02/15/2013 Important Information Regarding 2012 Virginia Income Tax Returns
12-087 Attorney General's Opinion 02/11/2013 Service members dependents one-year residency requirement does not meet eligibility of in-state tuition
13-18 13-18 Rulings of the Tax Commissioner 02/05/2013 Residency of a Trust; Fiduciary Income
13-16 13-16 Rulings of the Tax Commissioner 02/05/2013 Wireless telecommunications services; subscription charges; Penalties
13-13 13-13 Rulings of the Tax Commissioner 02/05/2013 Wireless telecommunications services; subscription charges; Penalties
13-15 13-15 Rulings of the Tax Commissioner 02/05/2013 Wireless telecommunications services; subscription charges; Penalties
13-17 13-17 Rulings of the Tax Commissioner 02/05/2013 Taxpayer provides "digital product, delivered electronically" to its customers that are excluded from the communications tax by statute.
13-14 13-14 Rulings of the Tax Commissioner 02/05/2013 Wireless telecommunications services; subscription charges; Penalties
13-12 13-12 Rulings of the Tax Commissioner 01/31/2013 Penalty Relief for Farmers, Fishermen and Merchant Seamen
13-10 13-10 Rulings of the Tax Commissioner 01/31/2013 Taxpayer has provided no objective evidence that he was not a resident of Virginia
13-2 13-12 Tax Bulletins 01/31/2013 Penalty Relief for Farmers, Fishermen and Merchant Seamen
13-9 13-9 Rulings of the Tax Commissioner 01/31/2013 Application of retail sales and use tax to sales to exempt organizations
13-11 13-11 Rulings of the Tax Commissioner 01/31/2013 Assessment, erroneously includes exempt production and R & D activities.
13-1 13-8 Tax Bulletins 01/25/2013 Important Information Regarding the Land Preservation Income Tax Credit
13-8 13-8 Rulings of the Tax Commissioner 01/25/2013 Important Information Regarding the Land Preservation Income Tax Credit
13-7 13-7 Rulings of the Tax Commissioner 01/23/2013 Tax paid in error on a number of exempt transactions/IT service business/contract work for the federal government.
12-003 Attorney General's Opinion 01/17/2013 Licensed required by the Virginia Real Estate Board
13-5 13-5 Rulings of the Tax Commissioner 01/10/2013 Virginia Age Deduction and Obligations of the United States
13-4 13-4 Rulings of the Tax Commissioner 01/10/2013 Sales tax not refundable on rebates
13-3 13-3 Rulings of the Tax Commissioner 01/10/2013 Gross sales price of tangible personal property: Statutes contain no exemption or exclusion from tax for purchasing fees.