Document # Public Document # Document Type Date Issued Description
08-173 08-173 Rulings of the Tax Commissioner 09/11/2008 States may tax all the income of its residents, even income earned outside the taxing jurisdiction
08-174 08-174 Rulings of the Tax Commissioner 09/11/2008 Taxpayer failed to abandon her Virginia domicile for the 2005 and 2006 taxable years
08-175 08-175 Rulings of the Tax Commissioner 09/18/2008 Fourth Quarter Interest Rates 2008
08-176 08-176 Rulings of the Tax Commissioner 09/18/2008 The existence of one employee residing and working in Virginia creates a positive payroll factor.
08-177 08-177 Rulings of the Tax Commissioner 09/18/2008 Exemption for amount separately charged for labor or services rendered in installing . . . property sold
08-178 08-178 Rulings of the Tax Commissioner 09/22/2008 Taxability of e-Learning services: invoices contain both taxable and nontaxable components
08-179 08-179 Rulings of the Tax Commissioner 10/17/2008 Application of the retail sales and use tax on the sale of outdoor wood furnaces
08-18 08-18 Rulings of the Tax Commissioner 02/29/2008 Use of an electronic multipurpose exemption certificate with an electronic signature.
08-180 08-180 Rulings of the Tax Commissioner 10/17/2008 Application of the government contractor emergency regulation
08-181 08-181 Rulings of the Tax Commissioner 10/17/2008 The purchases do not qualify for an exemption as provided in the Virginia Constitution
08-182 08-182 Rulings of the Tax Commissioner 10/17/2008 Taxpayers contest adjustment, contending that IRC § 179 election is only applicable for federal purposes.
08-183 08-183 Rulings of the Tax Commissioner 10/17/2008 Taxpayers seek a refund of inheritance tax paid by the beneficiaries
08-184 08-184 Rulings of the Tax Commissioner 10/17/2008 Ruling on warranty services provided by a third party entity in Virginia under P.L. 86-272
08-185 08-185 Rulings of the Tax Commissioner 10/17/2008 Major Business Facility Jobs Tax Credit ("MBFJTC").
08-186 08-186 Rulings of the Tax Commissioner 10/17/2008 Service provider is the taxable user and consumer of all tangible personal property purchased for use in providing exempt services.
08-187 08-187 Rulings of the Tax Commissioner 10/17/2008 Application of sales and use tax to separately stated personal property taxes a lessor collects from its lessee.
08-188 08-188 Rulings of the Tax Commissioner 10/17/2008 The group files a consolidated corporate income tax return for federal purposes
08-189 08-189 Rulings of the Tax Commissioner 10/20/2008 Department of Taxation has changed its policy with respect to sales of 1) food, prepared food and meals and 2) tickets to events that include the provision of food
08-19 08-19 Rulings of the Tax Commissioner 02/29/2008 A complete administrative appeal has not been received.
08-190 08-190 Rulings of the Tax Commissioner 12/01/2008 A contractor engaged in government and commercial contract transactions.
08-191 08-191 Rulings of the Tax Commissioner 12/01/2008 Taxpayer questions is subject to the gross premiums tax even though its Medicare Part D premiums are exempt
08-192 08-192 Rulings of the Tax Commissioner 12/02/2008 Important information Regarding Virginia Household Employer Annual Withholding
08-193 08-193 Rulings of the Tax Commissioner 12/04/2008 Request to file a consolidated Virginia income tax return with Nexus for all affiliates
08-194 08-194 Rulings of the Tax Commissioner 12/11/2008 Additional information regarding the assessment of cigarette tax penalties and the procedures for appealing these penalties.
08-195 08-195 Rulings of the Tax Commissioner 12/16/2008 2009 First Quarter Interest Rates