Document # Public Document # Document Type Date Issued Description
08-157 08-157 Rulings of the Tax Commissioner 08/29/2008 Use tax on untaxed purchases ,dealer of mobile homes and as a contractor of modular buildings
08-165 08-165 Rulings of the Tax Commissioner 08/29/2008 Calculation of the Long-Term Care Insurance Tax Credit
08-160 08-160 Rulings of the Tax Commissioner 08/29/2008 Resident and nonresident estates and trusts are liable for Virginia income tax
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
08-162 08-162 Rulings of the Tax Commissioner 08/29/2008 Qualified Personal Residence Trust can be an indication of intent to establish domicile
08-152 08-152 Rulings of the Tax Commissioner 08/28/2008 Returns were not filed within the limitations periods provided in Va. Code § 58.1-499.
08-151 08-151 Rulings of the Tax Commissioner 08/27/2008 Energy Star Sales Tax Holiday Guidelines and Rules
08-040 Attorney General's Opinion 08/26/2008 County treasurer is responsible for receiving any asset forfeiture funds which must be held and used only for law-enforcement purposes
08-045 Attorney General's Opinion 08/05/2008 Real property must be removed from the land use program and roll-back taxes assessed when such property is rezoned to a more intensive use
08-139 08-139 Rulings of the Tax Commissioner 07/30/2008 Are two subsidiaries of a Virginia taxpayer are subject to Virginia corporate income tax
08-141 08-141 Rulings of the Tax Commissioner 07/30/2008 Taxpayer is liable for all of Corporation liabilities after a reverse triangular merger
08-136 08-136 Rulings of the Tax Commissioner 07/30/2008 Local Tax for Enhanced 911 Service
08-133 08-133 Rulings of the Tax Commissioner 07/30/2008 Taxpayer offers email services, content, and the Internet services end-user subscribers
08-143 08-143 Rulings of the Tax Commissioner 07/30/2008 A domiciliary resident of State A owns a 50% share of an S Corporation (S) incorporated in Virginia.
08-134 08-134 Rulings of the Tax Commissioner 07/30/2008 Consumer use tax assessed on purchases of tangible personal property
08-148 08-148 Rulings of the Tax Commissioner 07/30/2008 Taxpayer's purchase of inoperable aircraft is subject to the 2% aircraft sales and use tax
08-131 08-131 Rulings of the Tax Commissioner 07/30/2008 Taxpayer's responsibility to remit to the Department the applicable use tax
08-149 08-149 Rulings of the Tax Commissioner 07/30/2008 Taxpayer's purchase of inoperable aircraft are subject to the 2% aircraft sales and use tax/Occasional sale exemption.
08-132 08-132 Rulings of the Tax Commissioner 07/30/2008 Tax assessed on a prewritten software program delivered electronically via the Internet
08-130 08-130 Rulings of the Tax Commissioner 07/30/2008 The Taxpayer operates as a hotel. The Taxpayer has filed Chapter 11 bankruptcy
08-146 08-146 Rulings of the Tax Commissioner 07/30/2008 Documentation needed o prove it qualifies as a tobacco product manufacturer
08-145 08-145 Rulings of the Tax Commissioner 07/30/2008 LLCs or S corporations are not eligible for the age deduction
08-129 08-129 Rulings of the Tax Commissioner 07/30/2008 Taxpayer business leasing and selling printers, copiers and other imaging supplies