Document # Public Document # Document Type Date Issued Description
13-209 13-209 Rulings of the Tax Commissioner 11/08/2013 Virginia Income Tax Treatment of Same-Sex Marriage
13-13 13-209 Tax Bulletins 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
13-200 13-200 Rulings of the Tax Commissioner 11/01/2013 Taxpayer was properly treated as a responsible officer of an LLC
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
13-198 13-198 Rulings of the Tax Commissioner 10/31/2013 Provider of meal services for various facilities; tax on untaxed sales and purchases
13-199 13-199 Rulings of the Tax Commissioner 10/31/2013 Tax on tangible personal property purchased with respect to floor repair services.
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
13-195 13-195 Rulings of the Tax Commissioner 10/23/2013 Add-back of loss realized on factoring transactions
13-194 13-194 Rulings of the Tax Commissioner 10/23/2013 Average Weekly Wage Data and Single Sales Factor Apportionment for Manufacturers
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.
13-193 13-193 Rulings of the Tax Commissioner 10/22/2013 Royalty Expense Add-back; Interest Add back
13-191 13-191 Rulings of the Tax Commissioner 10/22/2013 Complete Auto Transit; Taxpayer is not exempt from BPOL tax as a result of federal preemption.
13-190 13-190 Rulings of the Tax Commissioner 10/21/2013 Untaxed purchases of equipment, parts and supplies for the equipment; agricultural production
13-189 13-189 Rulings of the Tax Commissioner 10/18/2013 Research and Development Expenses Tax Credit Application
13-181 13-181 Rulings of the Tax Commissioner 10/18/2013 filings by the IRS does not prevent the Department from pursuing collection activity against the Taxpayer.
13-188 13-188 Rulings of the Tax Commissioner 10/18/2013 Motion Picture Production Tax Credit and Fringe Benefits