Document # Public Document # Document Type Date Issued Description
05-118 05-118 Rulings of the Tax Commissioner 07/19/2005 Gross receipts, Sales made in other states
05-120 05-120 Rulings of the Tax Commissioner 07/19/2005 Domiciliary residents liable for VA income tax earned in specified time period
05-116 05-116 Rulings of the Tax Commissioner 07/19/2005 Ophthalmic laboratory is separate from the retail optical departments
05-119 05-119 Rulings of the Tax Commissioner 07/19/2005 Professional service business/Personal service business
05-112 05-112 Rulings of the Tax Commissioner 07/18/2005 Recovery of assets or funds by a taxpayer in a lawsuit is not included in FAGI
05-109 05-109 Rulings of the Tax Commissioner 07/18/2005 Taxpayer failed to provide the documentation assessment upheld
05-114 05-114 Rulings of the Tax Commissioner 07/18/2005 Software was delivered electronically to Va, Burden of proof on Taxpayer
05-110 05-110 Rulings of the Tax Commissioner 07/18/2005 Audit Sampling, Burden on Taxpayer to prove incorrect
05-111 05-111 Rulings of the Tax Commissioner 07/18/2005 Tax assessed on items rented or leased, Disposable items, Catering services
05-113 05-113 Rulings of the Tax Commissioner 07/18/2005 Exemption, Four species of llamas and any interbred offspring, Llama farmer
05-115 05-115 Rulings of the Tax Commissioner 07/18/2005 Late payments and audit extensions
05-108 05-108 Rulings of the Tax Commissioner 07/08/2005 Estimated payments; refunds and adjustments: out-of-state tax credit
05-106 05-106 Rulings of the Tax Commissioner 07/08/2005 Sells and installs medical equipment; using and consuming contractor
05-107 05-107 Rulings of the Tax Commissioner 07/08/2005 Audit concluded Taxpayers changed their domicile from State A to Virginia
05-145 05-145 Rulings of the Tax Commissioner 07/08/2005 Hardaway Construction Corporation of Tennessee V. Department of Taxation
05-104 05-104 Rulings of the Tax Commissioner 07/05/2005 Income tax based on the false deductions
05-105 05-105 Rulings of the Tax Commissioner 07/05/2005 Issues related to tax on purchased items for manufacturing
05-103 05-103 Rulings of the Tax Commissioner 07/01/2005 A parent corporation of an affiliated group files a combined Virginia return
05-101 05-101 Legislative Summaries 06/30/2005 2005 Legislative Summary
05-101 05-101 Rulings of the Tax Commissioner 06/30/2005 2005 Legislative Summary
05-100 05-100 Rulings of the Tax Commissioner 06/28/2005 Arm's length - intercompany transactions
05-98 05-98 Rulings of the Tax Commissioner 06/23/2005 Third Quarter Interest Rates
05-8 05-98 Tax Bulletins 06/23/2005 Third Quarter Interest Rates 2005
05-021 Attorney General's Opinion 06/14/2005 Design, establishment, and maintenance of secure data processing system containing confidential taxpayer information primarily is question of fact for local commissioner of revenue; commissioner should balance administrative discretion with statute governing secrecy of certain information obtained in performance of his duties and Government Data Collection and Dissemination Practices Act. Information contained on and access to such system is subject to secrecy. Design and construction of system without access to confidential data is not necessarily subject to secrecy provisions that prohibit commissioner from divulging certain information.
05-94 05-94 Rulings of the Tax Commissioner 06/10/2005 Classifacation as manufacturer