Document # Public Document # Document Type Date Issued Description
12-194 12-194 Rulings of the Tax Commissioner 11/30/2012 Taxpayer is required to file separate corporate income tax returns
12-192 12-192 Rulings of the Tax Commissioner 11/29/2012 Developer and manufacturer of prescription drugs; Virginia physical presence
12-191 12-191 Rulings of the Tax Commissioner 11/29/2012 Web-Based Portal; Text Messaging; Billing Services
12-190 12-190 Rulings of the Tax Commissioner 11/26/2012 Land Preservation Tax Credit
12-187 12-187 Rulings of the Tax Commissioner 11/15/2012 Veterinarians are subject to tax on purchases of agricultural products.
12-188 12-188 Rulings of the Tax Commissioner 11/15/2012 Dealer's collection of sales tax on dyed diesel fuel for pleasure watercraft.
12-186 12-186 Rulings of the Tax Commissioner 11/15/2012 Collect/Remit sales tax on the sale of suture materials to healthcare practitioners
12-185 12-185 Rulings of the Tax Commissioner 11/15/2012 Tax on the purchase of the safes; secured transportation of valuables
12-189 12-189 Rulings of the Tax Commissioner 11/15/2012 Alternative filing method to file a unified return denied.
12-182 12-182 Rulings of the Tax Commissioner 11/13/2012 Taxpayer is not a telephone company, but reselling mobile telephone services to end users.
12-183 12-183 Rulings of the Tax Commissioner 11/13/2012 Taxpayer is not a telephone company, but reselling mobile telephone services to end users.
12-184 12-184 Rulings of the Tax Commissioner 11/13/2012 Resident, won a national contest, but did not report the income from the contest.
12-181 12-181 Rulings of the Tax Commissioner 11/13/2012 M&T tax on both the original equipment cost and the replacement parts questioned
12-178 12-178 Rulings of the Tax Commissioner 11/09/2012 Services to recondition used catheters are exempt from the sales and use tax
12-180 12-180 Rulings of the Tax Commissioner 11/09/2012 Protective claim not filed within the statute of limitations.
12-179 12-179 Rulings of the Tax Commissioner 11/09/2012 Protective claim must include information to sufficiently file a claim when not depending on the outcome of a court case.
12-176 12-176 Rulings of the Tax Commissioner 11/05/2012 Failure to file sales tax returns; Insufficient records; Failure to pay collected taxes
12-177 12-177 Rulings of the Tax Commissioner 11/05/2012 Taxpayer demonstrated equipment in question was idle prior to tax period in question.
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.
12-175 12-175 Rulings of the Tax Commissioner 11/02/2012 Information from the IRS enabled the Department to determine resident's tax liability.
12-038 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