Document # Public Document # Document Type Date Issued Description
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
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
12-074 Attorney General's Opinion 01/04/2013 Conservation and Recreation; Dam Safety Act
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,
12-217 12-217 Rulings of the Tax Commissioner 12/21/2012 Documentation need to establishes claims; Labor Charges; Fabricator
12-219 12-219 Rulings of the Tax Commissioner 12/21/2012 LLC provided financial and retirement services; Pass through losses; Residency
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.
12-218 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
12-216 12-216 Rulings of the Tax Commissioner 12/21/2012 Untaxed sales: exempt gift certificate sales;documentation to substantiate claim
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
12-220 12-220 Rulings of the Tax Commissioner 12/21/2012 Winery; Operation of separately licensable business of renting a facility for events
12-213 12-213 Rulings of the Tax Commissioner 12/18/2012 Sales tax not reported to the Department
12-207 12-207 Rulings of the Tax Commissioner 12/13/2012 Virginia sales or use tax applies to materials in international commerce.
12-209 12-209 Rulings of the Tax Commissioner 12/13/2012 Tax treatment of the seasonal leases; Privately-owned campground
12-210 12-210 Rulings of the Tax Commissioner 12/13/2012 Combat pay/ allowances for active duty while serving in a combat zone or a qualified hazardous duty area.
12-211 12-211 Rulings of the Tax Commissioner 12/13/2012 Taxpayer failed to demonstrate the clear intent to abandon his Virginia domicile
12-212 12-212 Rulings of the Tax Commissioner 12/13/2012 Decline in demand for building product/ Underutilization of the Taxpayer's machinery.
12-206 12-206 Rulings of the Tax Commissioner 12/13/2012 Long-term lease of a motor vehicle subject to the Virginia motor vehicle sales and use tax
12-208 12-208 Rulings of the Tax Commissioner 12/13/2012 Receipt of funds from litigation of leasing contracts and funds from third party guarantors.
12-204 12-204 Rulings of the Tax Commissioner 12/07/2012 Updated Barge and Rail Usage Tax Credit Guidelines
12-205 12-205 Rulings of the Tax Commissioner 12/07/2012 Updated International Trade Facility Tax Credit Guidelines
12-203 12-203 Rulings of the Tax Commissioner 12/07/2012 Virginia Insurance Premiums License Tax Guidelines
12-199 12-199 Rulings of the Tax Commissioner 12/06/2012 Affiliated of cable television; Provides converters intangible property exempt from BTPP tax
12-201 12-201 Rulings of the Tax Commissioner 12/06/2012 Taxpayer not required to pay withholding tax