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 # Sort ascending | Document Type | Date Issued | Description |
---|---|---|---|---|
08-86 | 08-86 | Rulings of the Tax Commissioner | 06/06/2008 | County erred when it relied on the sales factor reported on the Taxpayer's income tax returns to calculate the BPOL tax assessment |
08-85 | 08-85 | Rulings of the Tax Commissioner | 06/06/2008 | The Taxpayer and the County must reach a mutually agreed upon decision as to what computer equipment is used directly in the manufacturing process and what is intangible |
08-84 | 08-84 | Rulings of the Tax Commissioner | 06/06/2008 | Taxpayer has a definite place of business in the City |
08-83 | 08-83 | Rulings of the Tax Commissioner | 06/06/2008 | Place of business is ancillary to the Taxpayer's business as a provider of on-line and written subscription services |
08-82 | 08-82 | Rulings of the Tax Commissioner | 06/06/2008 | At no time did any profit inure to the Taxpayer or its members A and B |
08-81 | 08-81 | Rulings of the Tax Commissioner | 06/06/2008 | Any revenues attributed to services provided as a fiscal intermediary for the federal Medicare Part B program are exempt from local BPOL taxation |
08-80 | 08-80 | Rulings of the Tax Commissioner | 06/06/2008 | Machinery and tools used in the manufacturing process at in the City are subject to the local M&T tax |
08-8 | 08-8 | Rulings of the Tax Commissioner | 01/11/2008 | The sale of assets by Corporation A resulted in income subject to proration |
08-79 | 08-79 | Rulings of the Tax Commissioner | 06/06/2008 | Pharmacy retailer of the IV medications and medical supplies purchased for resale |
08-78 | 08-78 | Rulings of the Tax Commissioner | 06/06/2008 | Assessment of tax on prescription drugs used in the provision of cardiac services |
08-77 | 08-77 | Rulings of the Tax Commissioner | 06/06/2008 | Purchases were incorrectly exempted from retail sales and use tax |
08-76 | 08-76 | Rulings of the Tax Commissioner | 06/06/2008 | Assessed tax to the sale of tickets that include the provision of catered meals |
08-75 | 08-75 | Rulings of the Tax Commissioner | 06/06/2008 | A complete appeal was not filed with the Tax Commissioner timely |
08-74 | 08-74 | Rulings of the Tax Commissioner | 06/06/2008 | Assessed use tax on combined shipping and handling charges billed on purchases from various vendors |
08-73 | 08-73 | Rulings of the Tax Commissioner | 06/06/2008 | Taxpayer maintains that the expense purchases sample used in the audit is invalid and that certain purchases in the sample are not taxable. |
08-72 | 08-72 | Rulings of the Tax Commissioner | 05/30/2008 | 2008 Legislative Summary |
08-72 | 08-72 | Legislative Summaries | 05/30/2008 | 2008 Legislative Summary |
08-71 | 08-71 | Rulings of the Tax Commissioner | 05/29/2008 | Manufacturer of prototype cellular phones and printed circuit boards |
08-70 | 08-70 | Rulings of the Tax Commissioner | 05/23/2008 | Income passed through from the Partnership was properly reported on State A return. |
08-7 | 08-7 | Rulings of the Tax Commissioner | 01/11/2008 | Corporation's president was the responsible officer |
08-69 | 08-69 | Rulings of the Tax Commissioner | 05/22/2008 | Taxpayer failed to abandon Virginia domicile for the taxable year and is subject to tax |
08-68 | 08-68 | Rulings of the Tax Commissioner | 05/22/2008 | Taxpayer was required to file an administrative appeal within 90 days |
08-67 | 08-67 | Rulings of the Tax Commissioner | 05/22/2008 | Auditor properly included mileage and road service charges in the assessment |
08-66 | 08-66 | Rulings of the Tax Commissioner | 05/19/2008 | Credit is allowable to the Beneficiary if he satisfies all of the requirements set forth in Va. Code § 58.1-512 |
08-65 | 08-65 | Rulings of the Tax Commissioner | 05/19/2008 | Fuel grade ethanol is subject to the Fuels Tax; Fuels Tax is administered by the Department of Motor Vehicles |