Document # Public Document # Document Type Date Issued Description
08-64 08-64 Rulings of the Tax Commissioner 05/19/2008 The sale or recharge of prepaid calling services are exempted
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.
08-62 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.
08-61 08-61 Rulings of the Tax Commissioner 05/19/2008 Bonus not Virginia source income for purposes of the nonresident apportionment factor
08-60 08-60 Rulings of the Tax Commissioner 05/19/2008 Assessment on untaxed sales no valid certificates of exemption on file
08-6 08-6 Rulings of the Tax Commissioner 01/11/2008 Corporation commercially domiciled in Virginia, filed a consolidated
08-59 08-59 Rulings of the Tax Commissioner 05/19/2008 Application of tax on donated flower bulbs
08-58 08-58 Rulings of the Tax Commissioner 05/19/2008 Research and development exemption applies to the purchase specific items.
08-57 08-57 Rulings of the Tax Commissioner 04/30/2008 Extension for Victims of Tornadoes
08-8 08-57 Tax Bulletins 04/30/2008 Extension for Victims of Tornadoes
08-56 08-56 Rulings of the Tax Commissioner 04/30/2008 Taxpayers have proved that they abandoned their Virginia domicile
08-55 08-55 Rulings of the Tax Commissioner 04/30/2008 Administrative appeal was not timely filed
08-54 08-54 Rulings of the Tax Commissioner 04/30/2008 Assessment of sales tax on untaxed retail sales of paint, thinner and other refinishing materials, equipment, and shop supplies
08-53 08-53 Rulings of the Tax Commissioner 04/30/2008 Tax assessed on three types of charges: fuel surcharge, offloading, and demurrage
08-52 08-52 Rulings of the Tax Commissioner 04/30/2008 Taxpayer has provided evidence that the 2004 return was timely filed
08-51 08-51 Rulings of the Tax Commissioner 04/30/2008 Taxpayer contends he has domicile in another state and not liable for tax in Virginia
08-50 08-50 Rulings of the Tax Commissioner 04/28/2008 Hurricane Preparedness Sales Tax Holiday Guidelines and Rules
08-5 08-5 Rulings of the Tax Commissioner 01/07/2008 Federal taxable income changed by the I.R.S., taxpayer is required to report it to TAX
08-7 08-49 Tax Bulletins 04/21/2008 New Cap Amount for the Land Preservation income Tax Credit
08-49 08-49 Rulings of the Tax Commissioner 04/28/2008 New Cap Amount for the Land Preservation income Tax Credit
08-48 08-48 Rulings of the Tax Commissioner 04/02/2008 Unlicensed nursing home will be eligible for exemption provided it meets the criteria required under Va. Code § 58.1-609.11
08-47 08-47 Rulings of the Tax Commissioner 04/17/2008 individual income tax subtraction for state and federal employees
08-46 08-46 Rulings of the Tax Commissioner 04/17/2008 Sole proprietorships states workers were independent contractors, not employees.
08-45 08-45 Rulings of the Tax Commissioner 04/17/2008 Tax on distributions received from Corporation A
08-44 08-44 Rulings of the Tax Commissioner 04/17/2008 Wife's refunds to offset tax liabilities is entitled to relief as an innocent spouse