Document # Public Document # Document Type Date Issued Description
12-175 12-175 Rulings of the Tax Commissioner 11/02/2012 Information from the IRS enabled the Department to determine resident's tax liability.
12-172 12-172 Rulings of the Tax Commissioner 11/02/2012 Taxpayer is a motor carrier exemption from BPOL tax
12-173 12-173 Rulings of the Tax Commissioner 11/02/2012 Integrated power wash system; repair parts for the system do not qualify for manufacturing exemption
12-171 12-171 Rulings of the Tax Commissioner 11/02/2012 A pipeline distribution company was a consumer of natural gas which the City could impose tax.
12-174 12-174 Rulings of the Tax Commissioner 11/02/2012 Appeal not timely filed.
12-038 Attorney General's Opinion 11/01/2012 Virginia Recordation Tax Act
12-170 12-170 Rulings of the Tax Commissioner 10/30/2012 Penalty and Interest Waiver for Victims of Hurricane Sandy
12-7 12-170 Tax Bulletins 10/30/2012 Penalty and Interest Waiver for Victims of Hurricane Sandy
12-169 12-169 Rulings of the Tax Commissioner 10/26/2012 Taxpayer's income is not subject to Maryland's income tax, and not eligible for a tax credit
12-165 12-165 Rulings of the Tax Commissioner 10/23/2012 Taxpayer an actual resident of State A, did not abandon his Virginia domicile
12-167 12-167 Rulings of the Tax Commissioner 10/23/2012 Taxpayer performs subcontracts foster care services for a fee
12-166 12-166 Rulings of the Tax Commissioner 10/23/2012 Amended return was timely filed by the duly authorized representative of the Taxpayer
12-168 12-168 Rulings of the Tax Commissioner 10/23/2012 Nexus; Positive property factor subject to corporate income tax.
12-164 12-164 Rulings of the Tax Commissioner 10/18/2012 Virginia's treatment of nonresidents participating in sporting events in Virginia.
12-162 12-162 Rulings of the Tax Commissioner 10/16/2012 Affiliate of a cable television provider; Converters are intangible property exempt from BTPP tax
12-163 12-163 Rulings of the Tax Commissioner 10/16/2012 Affiliate of a cable television provider; Converters are intangible property exempt from BTPP tax
12-161 12-161 Rulings of the Tax Commissioner 10/15/2012 Auto service failure to charge sales tax on disposal fees. also assessed for disallowed discounts and unremitted sales tax.
12-159 12-159 Rulings of the Tax Commissioner 10/12/2012 Assessed transactions lease payments/loan reimbursements; Bowling equipment
12-160 12-160 Rulings of the Tax Commissioner 10/12/2012 Taxpayer contends that the fixed asset schedules on its returns were overstated
12-158 12-158 Rulings of the Tax Commissioner 10/05/2012 Assessed use tax on untaxed Virginia sales and rental transactions; Nexus
12-157 12-157 Rulings of the Tax Commissioner 10/04/2012 Taxpayer did not demonstrate that Virginia's factor formula produces an unreasonable or distorted result
12-156 12-156 Rulings of the Tax Commissioner 10/04/2012 Taxpayers not be entitled to claim an out-of-state tax credit on Virginia return
12-155 12-155 Rulings of the Tax Commissioner 10/04/2012 Untaxed purchases of tangible personal property used or consumed: Invalid exemptions
12-154 12-154 Rulings of the Tax Commissioner 10/03/2012 Energy Star Sales Tax Holiday Guidelines and Rules
12-193 12-193 Rulings of the Tax Commissioner 10/02/2012 Nathan H. Miller and Kimberly H. Miller v. Virginia Department of Taxation CL11001514-00