Document # Public Document # Document Type Date Issued Description
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.
13-11 13-11 Rulings of the Tax Commissioner 01/31/2013 Assessment, erroneously includes exempt production and R & D activities.
13-2 13-12 Tax Bulletins 01/31/2013 Penalty Relief for Farmers, Fishermen and Merchant Seamen
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
13-9 13-9 Rulings of the Tax Commissioner 01/31/2013 Application of retail sales and use tax to sales to exempt organizations
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
13-3 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.
13-2 13-2 Rulings of the Tax Commissioner 01/10/2013 Policy change: The Department will continue to recognize the pollution control exemption administered by the DMME.
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
13-6 13-6 Rulings of the Tax Commissioner 01/07/2013 Single Sales Factor Election for Manufacturers Guidelines
12-074 Attorney General's Opinion 01/04/2013 Conservation and Recreation; Dam Safety Act
13-1 13-1 Rulings of the Tax Commissioner 01/04/2013 Products do not qualify for the exemption for nonprescription drugs and proprietary medicines
12-219 12-219 Rulings of the Tax Commissioner 12/21/2012 LLC provided financial and retirement services; Pass through losses; Residency
12-218 12-218 Rulings of the Tax Commissioner 12/21/2012 No clear and cogent evidence that an alternative method of allocation and apportionment is appropriate
12-214 12-214 Rulings of the Tax Commissioner 12/21/2012 Application of the retail sales and use tax to sales of meal plan services.
12-216 12-216 Rulings of the Tax Commissioner 12/21/2012 Untaxed sales: exempt gift certificate sales;documentation to substantiate claim
11-056 Attorney General's Opinion 12/21/2012 Exemption from taxation under Article X, § 6-A and § 55-3219.5 does not apply in favor of a veteran who is a proprietary lessee in a real estate cooperative,
12-220 12-220 Rulings of the Tax Commissioner 12/21/2012 Winery; Operation of separately licensable business of renting a facility for events
12-215 12-215 Rulings of the Tax Commissioner 12/21/2012 Application of retail sales and use tax to the purchase of licensed software; charges by a third party vendor; reimbursable travel expenses
12-217 12-217 Rulings of the Tax Commissioner 12/21/2012 Documentation need to establishes claims; Labor Charges; Fabricator