Document # Public Document # Document Type Date Issued Description
12-213 12-213 Rulings of the Tax Commissioner 12/18/2012 Sales tax not reported to the Department
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.
12-211 12-211 Rulings of the Tax Commissioner 12/13/2012 Taxpayer failed to demonstrate the clear intent to abandon his Virginia domicile
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.
12-204 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
12-197 12-197 Rulings of the Tax Commissioner 12/06/2012 The subject deed of trust is exempt from the recordation tax
12-200 12-200 Rulings of the Tax Commissioner 12/06/2012 Permission to change between the separate and combined return filing methods
12-202 12-202 Rulings of the Tax Commissioner 12/06/2012 Taxpayer did not have taxable income subject to the withholding requirement.
12-198 12-198 Rulings of the Tax Commissioner 12/06/2012 Disallowance of foreign source income subtractions
12-201 12-201 Rulings of the Tax Commissioner 12/06/2012 Taxpayer not required to pay withholding tax
12-199 12-199 Rulings of the Tax Commissioner 12/06/2012 Affiliated of cable television; Provides converters intangible property exempt from BTPP tax
12-195 12-195 Rulings of the Tax Commissioner 12/04/2012 First Quarter Interest Rates 2013
12-8 12-195 Tax Bulletins 12/04/2012 First Quarter Interest Rates 2013
12-196 12-196 Rulings of the Tax Commissioner 12/03/2012 Eligibility to Claim Motion Picture Production Tax Credit
12-194 12-194 Rulings of the Tax Commissioner 11/30/2012 Taxpayer is required to file separate corporate income tax returns
12-192 12-192 Rulings of the Tax Commissioner 11/29/2012 Developer and manufacturer of prescription drugs; Virginia physical presence
12-191 12-191 Rulings of the Tax Commissioner 11/29/2012 Web-Based Portal; Text Messaging; Billing Services
12-190 12-190 Rulings of the Tax Commissioner 11/26/2012 Land Preservation Tax Credit
12-189 12-189 Rulings of the Tax Commissioner 11/15/2012 Alternative filing method to file a unified return denied.