09-13 |
09-13 |
Rulings of the Tax Commissioner |
02/04/2009 |
City cannot impose the BPOL tax on the Taxpayer for its phone services. |
09-129 |
09-129 |
Rulings of the Tax Commissioner |
09/08/2009 |
Wife was an actual resident in 2006, but husband was not an actual resident |
09-128 |
09-128 |
Rulings of the Tax Commissioner |
09/08/2009 |
Taxpayer did not abandon his domiciliary resident in Country A for the year in question. |
09-127 |
09-127 |
Rulings of the Tax Commissioner |
08/24/2009 |
Exemption of controlled drugs purchased for use in the Taxpayer's professional practice. |
09-126 |
09-126 |
Rulings of the Tax Commissioner |
08/07/2009 |
Net Operating Losses and Separate Return Limitation Year |
09-125 |
09-125 |
Rulings of the Tax Commissioner |
08/07/2009 |
Disability income received from VRS is eligible for the subtraction under in Va. Code § 58.1-332 C 4 b. |
09-124 |
09-124 |
Rulings of the Tax Commissioner |
08/07/2009 |
A portion of the military wages at issue is exempt from Virginia tax. |
09-123 |
09-123 |
Rulings of the Tax Commissioner |
08/07/2009 |
Taxpayer did not establish a domicile in Virginia |
09-122 |
09-122 |
Rulings of the Tax Commissioner |
08/07/2009 |
Taxpayers did conduct their Schedule C business for profit and are entitled to claim the full deductions generated by their real estate activities |
09-121 |
09-121 |
Rulings of the Tax Commissioner |
08/07/2009 |
Taxpayer removed from the consolidated return. No nexus with Virginia |
09-120 |
09-120 |
Rulings of the Tax Commissioner |
08/07/2009 |
Assessed tax on untaxed sales of fencing, horse feed, and related agricultural supplies. |
09-12 |
09-12 |
Rulings of the Tax Commissioner |
02/04/2009 |
Qualified Settlement Funds |
09-119 |
09-119 |
Rulings of the Tax Commissioner |
08/07/2009 |
Resale exemption applies to the wholesale purchases of property. |
09-118 |
09-118 |
Rulings of the Tax Commissioner |
07/31/2009 |
Use of repealed public service corporation exemption while selling communications equipment. |
09-117 |
09-117 |
Rulings of the Tax Commissioner |
07/31/2009 |
Taxpayer has historically treated itself as a retailer, some customers disagree |
09-116 |
09-116 |
Rulings of the Tax Commissioner |
07/31/2009 |
Converted assessments; Corporate officers |
09-115 |
09-115 |
Rulings of the Tax Commissioner |
07/31/2009 |
Taxpayer believes that the add back should be allowed on a pre-apportionment basis. |
09-114 |
09-114 |
Rulings of the Tax Commissioner |
07/16/2009 |
Voluntarily register to collect and remit the Digital Media Fee on behalf of others. |
09-113 |
09-113 |
Rulings of the Tax Commissioner |
07/16/2009 |
Taxpayer seeks a credit for sales tax paid to various vendors |
09-112 |
09-112 |
Rulings of the Tax Commissioner |
07/16/2009 |
New corporation voided the ten-year retirement payout plan and a lump-sum payment was made |
09-111 |
09-111 |
Rulings of the Tax Commissioner |
07/16/2009 |
Taxpayer successfully abandoned his Virginia domicile |
09-110 |
09-110 |
Rulings of the Tax Commissioner |
07/16/2009 |
Taxpayers chose to exclude the gain from the sale of the Virginia residence |
09-11 |
09-11 |
Rulings of the Tax Commissioner |
02/04/2009 |
Taxpayer must file a nonresident individual income tax return |
09-109 |
09-109 |
Rulings of the Tax Commissioner |
07/01/2009 |
Sales Tax Holiday for Clothing and School Supplies, Guidelines and Rules |
09-108 |
09-108 |
Rulings of the Tax Commissioner |
06/24/2009 |
Holding company included in the group's federal consolidated income tax return |