Document # Public Document # Document Type Date Issued Description
13-215 13-215 Rulings of the Tax Commissioner 12/05/2013 Servicemembers Civil Relief Act, Residency
13-214 13-214 Rulings of the Tax Commissioner 11/22/2013 Underpaid BPOL tax; leased tangible personal property
13-213 13-213 Rulings of the Tax Commissioner 11/18/2013 Adjustments made to combined corporate income tax return with subsidiaries
13-212 13-212 Rulings of the Tax Commissioner 11/14/2013 Tax on plantation and building rented out for weddings, and various events.
13-210 13-210 Rulings of the Tax Commissioner 11/12/2013 Annuity payment made pursuant to a retirement plan, not qualified for subtraction
13-211 13-211 Rulings of the Tax Commissioner 11/12/2013 Bad debts and cash discounts incurred by LLC; Net factoring expenses
13-13 13-209 Tax Bulletins 11/08/2013 Virginia Income Tax Treatment of Same-Sex Marriage
13-209 13-209 Rulings of the Tax Commissioner 11/08/2013 Virginia Income Tax Treatment of Same-Sex Marriage
13-208 13-208 Rulings of the Tax Commissioner 11/08/2013 Underreported gross receipts and rental receipts
13-13 13-209 Tax Bulletins 11/08/2013 Virginia Income Tax Treatment of Same-Sex Marriage
13-205 13-205 Rulings of the Tax Commissioner 11/07/2013 The tax liability on the sale of corporate memberships to resort
13-206 13-206 Rulings of the Tax Commissioner 11/07/2013 Denied requests to abate assessment and the amounts garnished be refunded.
13-207 13-207 Rulings of the Tax Commissioner 11/07/2013 Department to vacate assessment because criminal charges were dismissed
13-203 13-203 Rulings of the Tax Commissioner 11/01/2013 Taxpayer's activities in Virginia would appear to create nexus
13-201 13-201 Rulings of the Tax Commissioner 11/01/2013 Criteria for corporate officer under Va. Code § 58.1-1813
13-202 13-202 Rulings of the Tax Commissioner 11/01/2013 Consumer use tax on untaxed purchases of tangible personal property
13-204 13-204 Rulings of the Tax Commissioner 11/01/2013 Retailer vs. Contractor
13-200 13-200 Rulings of the Tax Commissioner 11/01/2013 Taxpayer was properly treated as a responsible officer of an LLC
13-199 13-199 Rulings of the Tax Commissioner 10/31/2013 Tax on tangible personal property purchased with respect to floor repair services.
13-198 13-198 Rulings of the Tax Commissioner 10/31/2013 Provider of meal services for various facilities; tax on untaxed sales and purchases
13-197 13-197 Rulings of the Tax Commissioner 10/29/2013 Assessment for untaxed purchases
13-196 13-196 Rulings of the Tax Commissioner 10/24/2013 Taxpayer provides secure transportation of its customer's currency
13-194 13-194 Rulings of the Tax Commissioner 10/23/2013 Average Weekly Wage Data and Single Sales Factor Apportionment for Manufacturers
13-195 13-195 Rulings of the Tax Commissioner 10/23/2013 Add-back of loss realized on factoring transactions
13-192 13-192 Rulings of the Tax Commissioner 10/22/2013 Complete Auto Transit; Taxpayer is not exempt from BPOL tax as a result of federal preemption.