Document # Public Document # Document Type Date Issued Description
12-102 12-102 Rulings of the Tax Commissioner 06/19/2012 Incorrect Tax Assessment; Compliance Penalty for failure to remit all tax collected
12-104 12-104 Rulings of the Tax Commissioner 06/19/2012 Taxpayers were not subject to Virginia income tax
12-99 12-99 Rulings of the Tax Commissioner 06/15/2012 Taxpayer has not met the burden of proving Virginia domicile abandoned.
12-100 12-100 Rulings of the Tax Commissioner 06/15/2012 Taxpayer does not satisfy all of the criteria required to be considered a corporate officer as defined by Va. Code § 58.1-1813.
12-98 12-98 Rulings of the Tax Commissioner 06/14/2012 Retail sale of tangible personal property; Resale exemption certificate; Invoice
12-96 12-96 Rulings of the Tax Commissioner 06/13/2012 DEQ; Certified pollution control equipment and facilities
12-95 12-95 Rulings of the Tax Commissioner 06/13/2012 Taxpayer is a medical device and supply manufacturer and retailer
12-97 12-97 Rulings of the Tax Commissioner 06/13/2012 Taxpayer's appeal to the Tax Commissioner is barred by the statute of limitations
12-94 12-94 Rulings of the Tax Commissioner 06/11/2012 Federal itemized deductions proportionally allocated between the Taxpayer and the wife
12-93 12-93 Rulings of the Tax Commissioner 06/08/2012 Department does not have the authority to assess the taxpayer's liability against the tax preparer
12-92 12-92 Rulings of the Tax Commissioner 06/07/2012 Emergency Guidelines for the Accelerated Sales Tax Payment
12-90 12-90 Rulings of the Tax Commissioner 06/05/2012 Taxpayer did not file any consumer use tax returns; Federal Excise Tax; Untaxed purchases of repair and replacement parts
12-91 12-91 Rulings of the Tax Commissioner 06/05/2012 Taxpayer requests permission to change to a separate filing status.
12-89 12-89 Rulings of the Tax Commissioner 05/31/2012 Out-of-state deduction; Deduction for gross receipts: Methodology for calculating the out-of-state deduction
12-88 12-88 Rulings of the Tax Commissioner 05/31/2012 Out-of-state deduction; Deduction for gross receipts: Methodology for calculating the out-of-state deduction
11-144 Attorney General's Opinion 05/25/2012 Credits for making contributions to sectarian entities, nonprofit organizations not controlled by the Commonwealth
12-87 12-87 Rulings of the Tax Commissioner 05/24/2012 Pallets used by Taxpayer was incidental to but consistent with the conditions of the sale.
12-85 12-85 Rulings of the Tax Commissioner 05/24/2012 2012 Third Quarter Interest Rates
12-86 12-86 Rulings of the Tax Commissioner 05/24/2012 Taxpayer failed to abandon her Virginia domicile.
12-4 12-85 Tax Bulletins 05/24/2012 2012 Third Quarter Interest Rates
12-84 12-84 Rulings of the Tax Commissioner 05/21/2012 Extension only granted conditionally all the taxes must be paid by the original due date
12-83 12-83 Rulings of the Tax Commissioner 05/16/2012 No provision to allow a subtraction for a distribution from an inherited IRA
12-82 12-82 Rulings of the Tax Commissioner 05/11/2012 Fee to members and leaseholders to reserve certain facilities is exempt from the tax VAC 10-210-4040 A.
12-81 12-81 Rulings of the Tax Commissioner 05/11/2012 Management services for clients for media advertising and non-media campaigns.
12-77 12-77 Rulings of the Tax Commissioner 05/09/2012 Gross receipts reported on its federal income tax returns as income.