Document # Public Document # Document Type Date Issued Description
09-100 09-100 Rulings of the Tax Commissioner 06/24/2009 Agricultural exemptions for industrial manufacturing and processing and the harvesting of forest products
09-10 09-10 Rulings of the Tax Commissioner 02/04/2009 Taxpayers failed to pay the tax due reported on the return
09-1 09-1 Rulings of the Tax Commissioner 01/20/2009 A wholesale marketer of petroleum products; Third party owned interstate pipelines
08-99 08-99 Rulings of the Tax Commissioner 06/18/2008 Assessment of tax on untaxed sales.
08-98 08-98 Rulings of the Tax Commissioner 06/18/2008 Is taxpayer as a using and consuming contractor or a retailer of counter tops
08-97 08-97 Rulings of the Tax Commissioner 06/18/2008 Tax on untaxed fabrication charges and fabricated articles of tangible personal property
08-96 08-96 Rulings of the Tax Commissioner 06/18/2008 Taxpayer could not produce valid exemption certificates to support the exempt sales
08-95 08-95 Rulings of the Tax Commissioner 06/18/2008 The low rate program fees listed on the invoices are interest charges
08-94 08-94 Rulings of the Tax Commissioner 06/18/2008 Lump sum charge to customers for the repair labor/parts associated with the medical instruments and equipment.
08-93 08-93 Rulings of the Tax Commissioner 06/18/2008 Assessment adjusted to remove the tax assessed on the cancelled contract/delivery charges
08-92 08-92 Rulings of the Tax Commissioner 06/18/2008 Assessed tax, penalty and interest for underreported sales of alcoholic beverages
08-91 08-91 Rulings of the Tax Commissioner 06/18/2008 Audit revised to remove tax on marked-up charges for nontransferable shop supplies
08-90 08-90 Rulings of the Tax Commissioner 06/18/2008 Taxed on the lumpsum charge for equestrian packages that include meals and lodging
08-9 08-9 Rulings of the Tax Commissioner 01/11/2008 A number of exemption certificates accepted by the Taxpayer were incomplete and outdated
08-89 08-89 Rulings of the Tax Commissioner 06/17/2008 Virginia's conformity to certain federal provisions that deal with Gulf Opportunity ("GO") Zone property.
08-88 08-88 Rulings of the Tax Commissioner 06/16/2008 The Taxpayer appeals a number of adjustments the City made to its amended returns
08-9 08-87 Tax Bulletins 06/10/2008 Virginia's Third Quarter Interest Rates Will Change
08-87 08-87 Rulings of the Tax Commissioner 06/10/2008 Virginia's Third Quarter Interest Rates Will Change
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