Document # Public Document # Document Type Date Issued Description
12-140 12-140 Rulings of the Tax Commissioner 08/29/2012 Taxpayer did not abandon her Virginia domicile when she moved to State A
12-141 12-141 Rulings of the Tax Commissioner 08/29/2012 Ministerial trade expenses by employee are permitted as itemized deductions
12-143 12-143 Rulings of the Tax Commissioner 08/29/2012 Facts misstated were the Taxpayer's failure to clearly set forth the facts in its case
12-139 12-139 Rulings of the Tax Commissioner 08/28/2012 Administrative appeal not timely filed
12-138 12-138 Rulings of the Tax Commissioner 08/28/2012 Virginia source income for income tax purposes
12-137 12-137 Rulings of the Tax Commissioner 08/27/2012 Department denied the refund because the statute of limitations had expired
12-134 12-134 Rulings of the Tax Commissioner 08/20/2012 Department disallowed the subtraction for disability income.
12-135 12-135 Rulings of the Tax Commissioner 08/20/2012 Claim was not filed within the statutory limitations period, refund request denied.
12-136 12-136 Rulings of the Tax Commissioner 08/20/2012 Burden of proving domicile lies with the person alleging the change.
12-152 12-152 Rulings of the Tax Commissioner 08/20/2012 Court Case
12-133 12-133 Rulings of the Tax Commissioner 08/20/2012 Untaxed retail sales and purchases: Contractor fabricates metal for resale and self
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.
12-132 12-132 Rulings of the Tax Commissioner 08/10/2012 Taxpayers unable to furnish sufficient information to substantiate their deductions
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
12-126 12-126 Rulings of the Tax Commissioner 07/31/2012 Returns not timely filed refunds denied.
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
12-123 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
12-121 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
12-120 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