Document # Public Document # Document Type Date Issued Description
09-113 Attorney General's Opinion 02/02/2009 Payment of salary and benefits for an employee of the Commissioner of the Revenue
08-086 Attorney General's Opinion 01/25/2009 The alternative situs provision of § 58.1-3511(A)(ii) mandatory
09-1 09-1 Rulings of the Tax Commissioner 01/20/2009 A wholesale marketer of petroleum products; Third party owned interstate pipelines
08-198 08-198 Rulings of the Tax Commissioner 12/19/2008 Taxpayer failed to take sufficient steps to abandon his Virginia domicile
08-199 08-199 Rulings of the Tax Commissioner 12/19/2008 Department disallowed the allocation of Partnership A's income.
08-196 08-196 Rulings of the Tax Commissioner 12/19/2008 Electronic music, sold via the Internet, shower chair as durable medical equipment are statutorily exempt sales
08-197 08-197 Rulings of the Tax Commissioner 12/19/2008 True object test and determined the contracts were for the sale of tangible personal property for the RFID system
08-195 08-195 Rulings of the Tax Commissioner 12/16/2008 2009 First Quarter Interest Rates
08-14 08-195 Tax Bulletins 12/16/2008 2009 First Quarter Interest Rates
08-13 08-194 Tax Bulletins 12/11/2008 Additional information regarding the assessment of cigarette tax penalties and the procedures for appealing these penalties.
08-194 08-194 Rulings of the Tax Commissioner 12/11/2008 Additional information regarding the assessment of cigarette tax penalties and the procedures for appealing these penalties.
08-193 08-193 Rulings of the Tax Commissioner 12/04/2008 Request to file a consolidated Virginia income tax return with Nexus for all affiliates
08-12 08-192 Tax Bulletins 12/02/2008 Important information Regarding Virginia Household Employer Annual Withholding
08-192 08-192 Rulings of the Tax Commissioner 12/02/2008 Important information Regarding Virginia Household Employer Annual Withholding
08-066 Attorney General's Opinion 12/01/2008 Tax relief program for elderly and disabled persons under § 58.1-3211.
08-190 08-190 Rulings of the Tax Commissioner 12/01/2008 A contractor engaged in government and commercial contract transactions.
08-191 08-191 Rulings of the Tax Commissioner 12/01/2008 Taxpayer questions is subject to the gross premiums tax even though its Medicare Part D premiums are exempt
08-189 08-189 Rulings of the Tax Commissioner 10/20/2008 Department of Taxation has changed its policy with respect to sales of 1) food, prepared food and meals and 2) tickets to events that include the provision of food
08-11 08-189 Tax Bulletins 10/20/2008 Department of Taxation has changed its policy with respect to sales of 1) food, prepared food and meals and 2) tickets to events that include the provision of food
08-187 08-187 Rulings of the Tax Commissioner 10/17/2008 Application of sales and use tax to separately stated personal property taxes a lessor collects from its lessee.
08-185 08-185 Rulings of the Tax Commissioner 10/17/2008 Major Business Facility Jobs Tax Credit ("MBFJTC").
08-183 08-183 Rulings of the Tax Commissioner 10/17/2008 Taxpayers seek a refund of inheritance tax paid by the beneficiaries
08-182 08-182 Rulings of the Tax Commissioner 10/17/2008 Taxpayers contest adjustment, contending that IRC § 179 election is only applicable for federal purposes.
08-179 08-179 Rulings of the Tax Commissioner 10/17/2008 Application of the retail sales and use tax on the sale of outdoor wood furnaces
08-184 08-184 Rulings of the Tax Commissioner 10/17/2008 Ruling on warranty services provided by a third party entity in Virginia under P.L. 86-272