This library contains Virginia Tax Rulings of the Tax Commissioner, Tax Bulletins, Attorney General Opinions, and Legislative Summaries. Visit the Virginia Law website to search the Virginia Tax Code, Title 58.1 and the Virginia Tax Administrative Code, Title 23, Taxation.
Document # | Public Document # | Document Type | Date Issued | Description |
---|---|---|---|---|
11-26 | 11-26 | Rulings of the Tax Commissioner | 02/28/2011 | Samples, giveaways of eligible food products are subject to a reduced tax rate. |
11-31 | 11-31 | Rulings of the Tax Commissioner | 02/28/2011 | Failure to file income tax returns. |
11-27 | 11-27 | Rulings of the Tax Commissioner | 02/28/2011 | Change in the Taxpayer's legal status created a new and separate business |
11-29 | 11-29 | Rulings of the Tax Commissioner | 02/28/2011 | Taxpayers failed to report the changes on amended returns within allotted time frame. |
11-30 | 11-30 | Rulings of the Tax Commissioner | 02/28/2011 | Failure to file income tax returns. |
11-25 | 11-25 | Rulings of the Tax Commissioner | 02/28/2011 | Taxpayer's appeal to the Tax Commissioner is barred by the statute of limitations. |
11-24 | 11-24 | Rulings of the Tax Commissioner | 02/25/2011 | Retail sales and use tax on sales of children's party package services. THIS PD RESCINDED BY PD 14-1 |
11-37 | 11-37 | Rulings of the Tax Commissioner | 03/09/2011 | 2011 Second Quarter Interest Rates |
11-33 | 11-33 | Rulings of the Tax Commissioner | 03/03/2011 | Taxpayers cannot claim any Credits that were retained by the sellers |
11-35 | 11-35 | Rulings of the Tax Commissioner | 03/04/2011 | Machinery used in its fabrication of custom countertops taxed. |
11-34 | 11-34 | Rulings of the Tax Commissioner | 03/04/2011 | Aircraft was not normally garaged, docked, or parked in City 1 and, therefore, not subject to BTPP tax. |
11-32 | 11-32 | Rulings of the Tax Commissioner | 03/03/2011 | Taxpayers' subtraction for disability income disallowed |
11-36 | 11-36 | Rulings of the Tax Commissioner | 03/07/2011 | Taxpayers did conduct the import business for profit for the taxable year at issue |
11-43 | 11-43 | Rulings of the Tax Commissioner | 03/17/2011 | Marketing management services/media and non media advertising campaigns |
11-41 | 11-41 | Rulings of the Tax Commissioner | 03/14/2011 | Clerk has the authority to rely on other evidence to determine the proper amount of the recordation tax. |
11-38 | 11-38 | Rulings of the Tax Commissioner | 03/14/2011 | Taxpayer claims income from activities conducted on an Indian reservation. |
11-40 | 11-40 | Rulings of the Tax Commissioner | 03/14/2011 | Assessment for use tax on the purchase of the cutoff units by car dealership. |
11-42 | 11-42 | Rulings of the Tax Commissioner | 03/16/2011 | Taxpayer was engaged in a licensable business during the tax years at issue |
11-39 | 11-39 | Rulings of the Tax Commissioner | 03/14/2011 | Taxpayer claims income from activities conducted on an Indian reservation. |
11-44 | 11-44 | Rulings of the Tax Commissioner | 03/23/2011 | Taxpayer is a manufacturer in accordance with the Virginia Supreme Court. |
11-46 | 11-46 | Rulings of the Tax Commissioner | 03/24/2011 | Sale of compressed air is taxable |
11-45 | 11-45 | Rulings of the Tax Commissioner | 03/23/2011 | Percentage of error in sample invalid |
11-48 | 11-48 | Rulings of the Tax Commissioner | 03/31/2011 | Tax liability on contingent payments and installment payments |
11-51 | 11-51 | Rulings of the Tax Commissioner | 04/05/2011 | Taxation of natural gas; pipeline distribution company. |
11-47 | 11-47 | Rulings of the Tax Commissioner | 03/25/2011 | Property reclassified as a leasehold improvement is real property not subject to tax. |