Document # Public Document # Document Type Date Issued Description
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.
08-058 Attorney General's Opinion 10/15/2008 Employees of the county assessor's may be sworn as deputy commissioners of the revenue.
08-178 08-178 Rulings of the Tax Commissioner 09/22/2008 Taxability of e-Learning services: invoices contain both taxable and nontaxable components
08-176 08-176 Rulings of the Tax Commissioner 09/18/2008 The existence of one employee residing and working in Virginia creates a positive payroll factor.
08-177 08-177 Rulings of the Tax Commissioner 09/18/2008 Exemption for amount separately charged for labor or services rendered in installing . . . property sold
08-175 08-175 Rulings of the Tax Commissioner 09/18/2008 Fourth Quarter Interest Rates 2008
08-10 08-175 Tax Bulletins 09/18/2008 Fourth Quarter Interest Rates 2008
08-167 08-167 Rulings of the Tax Commissioner 09/11/2008 Tax on the sale of certain broadcasting equipment, software and related services
08-171 08-171 Rulings of the Tax Commissioner 09/11/2008 Temporary sick pay that does not qualify for the subtraction under Va. Code § 58.1-322 C 4 b.
08-174 08-174 Rulings of the Tax Commissioner 09/11/2008 Taxpayer failed to abandon her Virginia domicile for the 2005 and 2006 taxable years
08-173 08-173 Rulings of the Tax Commissioner 09/11/2008 States may tax all the income of its residents, even income earned outside the taxing jurisdiction
08-169 08-169 Rulings of the Tax Commissioner 09/11/2008 Texas Business Margin Tax is not a tax based on, measured by, or computed with reference to net income.
08-170 08-170 Rulings of the Tax Commissioner 09/11/2008 Taxpayer took sufficient actions to establish a domiciliary residence in another state
08-168 08-168 Rulings of the Tax Commissioner 09/11/2008 Remote seller-related entity has retail stores in Virginia
08-172 08-172 Rulings of the Tax Commissioner 09/11/2008 Taxpayer taxes, penalties and interest owed by the Corporation will be discharged
08-166 08-166 Rulings of the Tax Commissioner 08/29/2008 Internet Tax Freedom Act Amendments Act of 2007
08-158 08-158 Rulings of the Tax Commissioner 08/29/2008 Sells hot/cold bulk foods to private schools, church affiliated schools and day care providers.
08-159 08-159 Rulings of the Tax Commissioner 08/29/2008 Each members of the affiliated group holding Credits could claim up to $100,000
08-153 08-153 Rulings of the Tax Commissioner 08/29/2008 Incomplete notice of intent to file an administrative appeal
08-163 08-163 Rulings of the Tax Commissioner 08/29/2008 The Taxpayer is in the business of leasing office equipment
08-162 08-162 Rulings of the Tax Commissioner 08/29/2008 Qualified Personal Residence Trust can be an indication of intent to establish domicile
08-155 08-155 Rulings of the Tax Commissioner 08/29/2008 Taxpayer manufactures and sells kitchen cabinets