Document # Public Document # Document Type Date Issued Description
12-74 12-74 Rulings of the Tax Commissioner 05/09/2012 Assessed for unremitted tax and a portion of the sales that were estimated without documentation.
12-80 12-80 Rulings of the Tax Commissioner 05/09/2012 Transactions for repair services: Exempted by Va. Code § 58.1-609.5 1.
12-78 12-78 Rulings of the Tax Commissioner 05/09/2012 Failure to file an amended Virginia income tax return reflecting the IRS adjustment.
12-79 12-79 Rulings of the Tax Commissioner 05/09/2012 Consumer use tax assessed on untaxed purchases of tangible personal property
12-75 12-75 Rulings of the Tax Commissioner 05/09/2012 Taxpayer was assessed for failing to withhold from its employees working in Virginia.
12-77 12-77 Rulings of the Tax Commissioner 05/09/2012 Gross receipts reported on its federal income tax returns as income.
12-76 12-76 Rulings of the Tax Commissioner 05/09/2012 Annuity death benefit payments must be in a lump sum in order to qualify for the subtraction.
12-72 12-72 Rulings of the Tax Commissioner 05/04/2012 Tax was not paid with the return. A complete administrative appeal not filed
12-71 12-71 Rulings of the Tax Commissioner 05/04/2012 Tax disallowed certain exemption certificates.
12-69 12-69 Rulings of the Tax Commissioner 05/03/2012 Occasional sale exemption applies to the transfer of the generator to the Taxpayer
12-70 12-70 Rulings of the Tax Commissioner 05/03/2012 Use tax assessed on charges for permits and site surveys; Pass-through fees
12-68 12-68 Rulings of the Tax Commissioner 05/03/2012 Tangible personal property; Postage charge separately stated on the invoice
12-67 12-67 Rulings of the Tax Commissioner 05/02/2012 Tax on green fees that are part of the golf packages.
12-63 12-63 Rulings of the Tax Commissioner 04/30/2012 Management Company retains control, possession and ownership of the food through preparation and serving the residents
12-65 12-65 Rulings of the Tax Commissioner 04/30/2012 Taxpayer failed to charge and collect the retail sales and use tax
12-62 12-62 Rulings of the Tax Commissioner 04/30/2012 Tax for professional management services provided to healthcare and long term care facilities.
12-66 12-66 Rulings of the Tax Commissioner 04/30/2012 Property not used in the manufacturing process would be exempt from local property taxation.
12-64 12-64 Rulings of the Tax Commissioner 04/30/2012 Charge and collect sales tax on the cost of accommodations at campground.
12-61 12-61 Rulings of the Tax Commissioner 04/27/2012 Fair market value; Grantor's tax; Refunds
12-57 12-57 Rulings of the Tax Commissioner 04/27/2012 Untaxed purchases of fabricated sheet metal from Virginia dealers.
12-58 12-58 Rulings of the Tax Commissioner 04/27/2012 The sale of catered food is considered the sale of a service; Nonprofits
12-60 12-60 Rulings of the Tax Commissioner 04/27/2012 Underreporting the value of its taxicabs for business tangible personal property tax
12-59 12-59 Rulings of the Tax Commissioner 04/27/2012 Servicemembers Civil Relief Act
12-56 12-56 Rulings of the Tax Commissioner 04/26/2012 The American Recovery and Reinvestment Act of 2009
12-55 12-55 Rulings of the Tax Commissioner 04/25/2012 Resale exemption certificate; Yarn manufacturer; No transportation services provided