Document # Public Document # Document Type Date Issued Description
08-58 08-58 Rulings of the Tax Commissioner 05/19/2008 Research and development exemption applies to the purchase specific items.
08-59 08-59 Rulings of the Tax Commissioner 05/19/2008 Application of tax on donated flower bulbs
08-6 08-6 Rulings of the Tax Commissioner 01/11/2008 Corporation commercially domiciled in Virginia, filed a consolidated
08-6 08-27 Tax Bulletins 03/25/2008 The Northern Virginia Transportation Authority
08-60 08-60 Rulings of the Tax Commissioner 05/19/2008 Assessment on untaxed sales no valid certificates of exemption on file
08-61 08-61 Rulings of the Tax Commissioner 05/19/2008 Bonus not Virginia source income for purposes of the nonresident apportionment factor
08-62 08-62 Rulings of the Tax Commissioner 05/19/2008 Refusal to file returns would justify the 100% fraud penalty and other legal actions to collect the proper tax.
08-63 08-63 Rulings of the Tax Commissioner 05/19/2008 Taxpayer, headquartered outside of Virginia, is in the business of issuing credit cards.
08-64 08-64 Rulings of the Tax Commissioner 05/19/2008 The sale or recharge of prepaid calling services are exempted
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
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
08-67 08-67 Rulings of the Tax Commissioner 05/22/2008 Auditor properly included mileage and road service charges in the assessment
08-68 08-68 Rulings of the Tax Commissioner 05/22/2008 Taxpayer was required to file an administrative appeal within 90 days
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
08-7 08-7 Rulings of the Tax Commissioner 01/11/2008 Corporation's president was the responsible officer
08-7 08-49 Tax Bulletins 04/21/2008 New Cap Amount for the Land Preservation income Tax Credit
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.
08-71 08-71 Rulings of the Tax Commissioner 05/29/2008 Manufacturer of prototype cellular phones and printed circuit boards
08-72 08-72 Legislative Summaries 05/30/2008 2008 Legislative Summary
08-72 08-72 Rulings of the Tax Commissioner 05/30/2008 2008 Legislative Summary
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.
08-74 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
08-75 08-75 Rulings of the Tax Commissioner 06/06/2008 A complete appeal was not filed with the Tax Commissioner timely
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
08-77 08-77 Rulings of the Tax Commissioner 06/06/2008 Purchases were incorrectly exempted from retail sales and use tax