Document # Public Document # Document Type Date Issued Description
09-51 09-51 Rulings of the Tax Commissioner 05/01/2009 Retailer vs Real property contractor
09-52 09-52 Rulings of the Tax Commissioner 05/01/2009 Tax on purchases of tangible personal property as used or consumed by the Taxpayer
09-50 09-50 Rulings of the Tax Commissioner 04/27/2009 Virginia's authority to tax foreign source income of its residents is not prohibited
09-42 09-42 Rulings of the Tax Commissioner 04/27/2009 Tax of Internet sales
09-48 09-48 Rulings of the Tax Commissioner 04/27/2009 Taxpayer believes it should be treated in a manner similar to real estate brokers
09-44 09-44 Rulings of the Tax Commissioner 04/27/2009 Third-party contractors do not establish corporate income tax nexus with Virginia
09-43 09-43 Rulings of the Tax Commissioner 04/27/2009 Taxpayer contends membership card is same as a coupon on merchandise
09-45 09-45 Rulings of the Tax Commissioner 04/27/2009 Full service banking assessed consumer use tax on purchases of tangible personal property
09-47 09-47 Rulings of the Tax Commissioner 04/27/2009 Request to use an alternative method of allocating and apportioning income denied.
09-38 09-38 Rulings of the Tax Commissioner 04/27/2009 Tax on lease transactions of aircraft
09-41 09-41 Rulings of the Tax Commissioner 04/27/2009 Application for tax assessment correction is barred by the statue of limitations
09-40 09-40 Rulings of the Tax Commissioner 04/27/2009 Taxed on purchases of aesthetic injectable implants for the treatment of facial wrinkle
09-46 09-46 Rulings of the Tax Commissioner 04/27/2009 Full service banking assessed consumer use tax on purchases of tangible personal property
09-39 09-39 Rulings of the Tax Commissioner 04/27/2009 Qualified Exchange Accommodation Agreement
09-49 09-49 Rulings of the Tax Commissioner 04/27/2009 Taxpayer claimed an exception for 100% of royalties deducted on its federal tax returns
09-37 09-37 Rulings of the Tax Commissioner 04/21/2009 Hurricane Preparedness Sales Tax Holiday Guidelines and Rules
09-35 09-35 Rulings of the Tax Commissioner 03/31/2009 Tax on under-taxed sales, purchases of various machinery and equipment, supplies
09-33 09-33 Rulings of the Tax Commissioner 03/31/2009 Late filling of an administrative appeal
09-34 09-34 Rulings of the Tax Commissioner 03/31/2009 Taxpayer has not provided adequate evidence to support its exemption request.
09-31 09-31 Rulings of the Tax Commissioner 03/31/2009 Business breeding canines for resale to the pharmaceutical industry
09-32 09-32 Rulings of the Tax Commissioner 03/31/2009 Taxpayer applied the general retail sales and use tax rate to its sales of food
09-30 09-30 Rulings of the Tax Commissioner 03/31/2009 Ruling on the correct corporate income tax filing status "Taxpayer and its affiliates
09-36 09-36 Rulings of the Tax Commissioner 03/31/2009 Subtraction for Death Benefit Payments from an Annuity
09-29 09-29 Rulings of the Tax Commissioner 03/30/2009 A staffing firm issued a Form 1099 to some employees Form W-2 to others
09-008 Attorney General's Opinion 03/19/2009 Statutorily appointed professional assessor complying with § 58.1-3300