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 |
---|---|---|---|---|
11-50 | 11-50 | Rulings of the Tax Commissioner | 04/04/2011 | Rehabilitation credit |
11-49 | 11-49 | Rulings of the Tax Commissioner | 04/04/2011 | Definite place of business; Situs gross receipts without employees |
11-53 | 11-53 | Rulings of the Tax Commissioner | 04/06/2011 | Taxpayer to file an appropriate Virginia individual income tax return within 30 |
11-54 | 11-54 | Rulings of the Tax Commissioner | 04/07/2011 | Property part of the manufacturing process or not. |
11-52 | 11-52 | Rulings of the Tax Commissioner | 04/05/2011 | No clear and cogent evidence that an alternative method of allocation and apportionment is appropriate |
11-55 | 11-55 | Rulings of the Tax Commissioner | 02/28/2011 | Court Case No. CL08000265-00 |
11-56 | 11-56 | Rulings of the Tax Commissioner | 04/11/2011 | No proof that the transaction is isolated in nature and not a normal part of business |
11-62 | 11-62 | Rulings of the Tax Commissioner | 04/19/2011 | Extension for Victims of Sever Storms |
11-58 | 11-58 | Rulings of the Tax Commissioner | 04/13/2011 | Taxpayers were domiciliary residents of Virginia |
11-60 | 11-60 | Rulings of the Tax Commissioner | 04/15/2011 | Maintenance contracts and software support |
11-59 | 11-59 | Rulings of the Tax Commissioner | 04/13/2011 | Not a PD |
11-61 | 11-61 | Rulings of the Tax Commissioner | 04/18/2011 | Taxpayer must have valid resale certificates of exemption. |
11-57 | 11-57 | Rulings of the Tax Commissioner | 04/12/2011 | Add back of interest expense from the intercompany loan/ Net operating loss |
11-63 | 11-63 | Rulings of the Tax Commissioner | 04/21/2011 | Art sold on consignment would not be inventory subject to the merchants' capital tax. |
11-64 | 11-64 | Rulings of the Tax Commissioner | 04/21/2011 | Statute of limitation |
11-65 | 11-65 | Rulings of the Tax Commissioner | 04/25/2011 | Sufficient documentation not provided at audit. |
11-66 | 11-66 | Rulings of the Tax Commissioner | 04/26/2011 | Requirements of the Servicemembers Civil Relief Act were not satisfied |
10-285 | 10-285 | Rulings of the Tax Commissioner | 12/22/2010 | Taxpayer's factoring and loan transactions prior to January 1, 2004 are subject to the addback requirements |
11-67 | 11-67 | Rulings of the Tax Commissioner | 05/06/2011 | Contested sale meets the criteria for exemption. |
10-286 | 10-286 | Rulings of the Tax Commissioner | 12/22/2010 | Addback of gain or loss realized on factoring transactions |
11-72 | 11-72 | Rulings of the Tax Commissioner | 05/11/2011 | Guidelines for the Accelerated Sales Tax Payment |
11-69 | 11-69 | Rulings of the Tax Commissioner | 05/11/2011 | Tax on deliver only items, delivered to the job site for other contractors. |
11-70 | 11-70 | Rulings of the Tax Commissioner | 05/11/2011 | IT solutions and consulting firm assessed tax and interest on untaxed sales. |
11-68 | 11-68 | Rulings of the Tax Commissioner | 05/11/2011 | The medical food product does not quantify for exemption. |
11-71 | 11-71 | Rulings of the Tax Commissioner | 05/11/2011 | Programming provider is deemed to be a service provider and is subject to the tax |