Document # Public Document # Document Type Date Issued Description
12-136 12-136 Rulings of the Tax Commissioner 08/20/2012 Burden of proving domicile lies with the person alleging the change.
12-132 12-132 Rulings of the Tax Commissioner 08/10/2012 Taxpayers unable to furnish sufficient information to substantiate their deductions
12-131 12-131 Rulings of the Tax Commissioner 08/10/2012 Taxpayer assessed use tax on its untaxed purchases, as well as those of the LLCs.
12-130 12-130 Rulings of the Tax Commissioner 08/09/2012 Use tax assessed on equipment and supplies purchased and consumed by Taxpayer
12-129 12-129 Rulings of the Tax Commissioner 08/07/2012 Untaxed sales of tangible personal
12-128 12-128 Rulings of the Tax Commissioner 08/06/2012 Guidelines for the Virginia Motion Picture Production Tax Credit
12-127 12-127 Rulings of the Tax Commissioner 08/02/2012 Purchased of tangible personal property for use or consumption
12-125 12-125 Rulings of the Tax Commissioner 07/31/2012 Microbrewery not qualify for the industrial manufacturing exemption: Off site beer sales.
12-124 12-124 Rulings of the Tax Commissioner 07/31/2012 Gain sale in Country A was included in the Taxpayers' FAGI: No subtraction allowed
12-126 12-126 Rulings of the Tax Commissioner 07/31/2012 Returns not timely filed refunds denied.
12-123 12-123 Rulings of the Tax Commissioner 07/30/2012 Motor vehicle sale to out of state customer is a sale in interstate commerce and qualifies exemption
12-120 12-120 Rulings of the Tax Commissioner 07/26/2012 Requirement for the Servicemembers Civil Relief Act were not satisfied.
12-122 12-122 Rulings of the Tax Commissioner 07/26/2012 Annual Cap for the Qualified Equity and Subordinated Debt Investments Tax Credit
12-121 12-121 Rulings of the Tax Commissioner 07/26/2012 Taxpayer believes he was not required to file a federal or VA income tax return.
12-5 12-122 Tax Bulletins 07/26/2012 Annual Cap for the Qualified Equity and Subordinated Debt Investments Tax Credit
12-119 12-119 Rulings of the Tax Commissioner 07/25/2012 Does not qualify for the manufacturing exemption based on its business classification in SIC and NAICS manuals
12-118 12-118 Rulings of the Tax Commissioner 07/23/2012 Direct use in-production criteria of the industrial manufacturing exemption not satisfied.
12-117 12-117 Rulings of the Tax Commissioner 07/20/2012 Individual fails to file income tax returns
12-114 12-114 Rulings of the Tax Commissioner 07/19/2012 Failure to timely file a return
12-115 12-115 Rulings of the Tax Commissioner 07/19/2012 Taxpayer has failed to provide the requested information on domicile.
12-116 12-116 Rulings of the Tax Commissioner 07/19/2012 Labor and service charges taxable when made in connection with the sale of tangible personal property
12-113 12-113 Rulings of the Tax Commissioner 07/17/2012 No objective evidence to claim not a resident of Virginia for taxable year.
12-112 12-112 Rulings of the Tax Commissioner 07/16/2012 No objective evidence to claim not a resident of Virginia for taxable year.
12-111 12-111 Rulings of the Tax Commissioner 07/09/2012 Airline Exemption; Transports property using both aircraft and highway vehicles
12-109 12-109 Rulings of the Tax Commissioner 07/03/2012 Surrendered annuity income at issue does not qualify for subtraction under Va. Code.