Document # Public Document # Document Type Date Issued Description
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
13-52 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
13-46 13-46 Rulings of the Tax Commissioner 04/01/2013 Exemption from the Virginia retail sales and use tax is not available for argon gas
13-43 13-43 Rulings of the Tax Commissioner 03/29/2013 Taxpayer demonstrated her intent to abandon Virginia as her domicile
13-010 Attorney General's Opinion 03/29/2013 Federal Credit Unions are exempted from paying the recordation tax
13-45 13-45 Rulings of the Tax Commissioner 03/29/2013 Construction materials purchased untaxed tax not paid to Department
13-44 13-44 Rulings of the Tax Commissioner 03/22/2013 Industrial processing exemption/Department does not audit and assess businesses for retaliatory purposes
13-41 13-41 Rulings of the Tax Commissioner 03/21/2013 Real Estate Investment Trust; Responsible taxpayer Lessee or Lessor
13-37 13-37 Rulings of the Tax Commissioner 03/20/2013 Assessment of shipping and handling charges on its sales to Virginia residents
13-38 13-38 Rulings of the Tax Commissioner 03/20/2013 Assessment of shipping and handling charges on its sales to Virginia residents
13-39 13-39 Rulings of the Tax Commissioner 03/20/2013 Purchases were isolated in nature and not a normal part of the Taxpayer's business.
13-40 13-40 Rulings of the Tax Commissioner 03/20/2013 Lease or rental of portable toilets is a taxable transaction, True object.
13-42 13-42 Rulings of the Tax Commissioner 03/20/2013 VA use tax has been paid or another state's tax has been paid on several of the items
13-35 13-35 Rulings of the Tax Commissioner 03/18/2013 Sales tax not charged, a partial tax was charged, and invalid exemption certificates were accepted
13-36 13-36 Rulings of the Tax Commissioner 03/18/2013 Determination of domiciliary residency burden of proof on Taxpayer.
13-34 13-34 Rulings of the Tax Commissioner 03/15/2013 Purchases of tangible personal property made pursuant to a government contract
13-32 13-32 Rulings of the Tax Commissioner 03/15/2013 Information Regarding Nonprescription Drugs and Proprietary Medicines