Document # Public Document # Document Type Date Issued Description
08-94 08-94 Rulings of the Tax Commissioner 06/18/2008 Lump sum charge to customers for the repair labor/parts associated with the medical instruments and equipment.
08-96 08-96 Rulings of the Tax Commissioner 06/18/2008 Taxpayer could not produce valid exemption certificates to support the exempt sales
08-101 08-101 Rulings of the Tax Commissioner 06/18/2008 Photography purchased for possible future use in advertising campaigns is not eligible for the advertising exemption
08-99 08-99 Rulings of the Tax Commissioner 06/18/2008 Assessment of tax on untaxed sales.
08-104 08-104 Rulings of the Tax Commissioner 06/18/2008 Taxpayer asserts that the information from the IRS was not a valid
08-103 08-103 Rulings of the Tax Commissioner 06/18/2008 Taxpayer appeals the repeal of foreign source income subtraction in 2003
08-95 08-95 Rulings of the Tax Commissioner 06/18/2008 The low rate program fees listed on the invoices are interest charges
08-97 08-97 Rulings of the Tax Commissioner 06/18/2008 Tax on untaxed fabrication charges and fabricated articles of tangible personal property
08-91 08-91 Rulings of the Tax Commissioner 06/18/2008 Audit revised to remove tax on marked-up charges for nontransferable shop supplies
08-102 08-102 Rulings of the Tax Commissioner 06/18/2008 Foreign source income passed through to the Taxpayers by a Subchapter S corporation
08-89 08-89 Rulings of the Tax Commissioner 06/17/2008 Virginia's conformity to certain federal provisions that deal with Gulf Opportunity ("GO") Zone property.
08-88 08-88 Rulings of the Tax Commissioner 06/16/2008 The Taxpayer appeals a number of adjustments the City made to its amended returns
08-9 08-87 Tax Bulletins 06/10/2008 Virginia's Third Quarter Interest Rates Will Change
08-87 08-87 Rulings of the Tax Commissioner 06/10/2008 Virginia's Third Quarter Interest Rates Will Change
08-80 08-80 Rulings of the Tax Commissioner 06/06/2008 Machinery and tools used in the manufacturing process at in the City are subject to the local M&T tax
08-77 08-77 Rulings of the Tax Commissioner 06/06/2008 Purchases were incorrectly exempted from retail sales and use tax
08-84 08-84 Rulings of the Tax Commissioner 06/06/2008 Taxpayer has a definite place of business in the City
08-73 08-73 Rulings of the Tax Commissioner 06/06/2008 Taxpayer maintains that the expense purchases sample used in the audit is invalid and that certain purchases in the sample are not taxable.
08-83 08-83 Rulings of the Tax Commissioner 06/06/2008 Place of business is ancillary to the Taxpayer's business as a provider of on-line and written subscription services
08-85 08-85 Rulings of the Tax Commissioner 06/06/2008 The Taxpayer and the County must reach a mutually agreed upon decision as to what computer equipment is used directly in the manufacturing process and what is intangible
08-82 08-82 Rulings of the Tax Commissioner 06/06/2008 At no time did any profit inure to the Taxpayer or its members A and B
08-86 08-86 Rulings of the Tax Commissioner 06/06/2008 County erred when it relied on the sales factor reported on the Taxpayer's income tax returns to calculate the BPOL tax assessment
08-75 08-75 Rulings of the Tax Commissioner 06/06/2008 A complete appeal was not filed with the Tax Commissioner timely
08-78 08-78 Rulings of the Tax Commissioner 06/06/2008 Assessment of tax on prescription drugs used in the provision of cardiac services
08-81 08-81 Rulings of the Tax Commissioner 06/06/2008 Any revenues attributed to services provided as a fiscal intermediary for the federal Medicare Part B program are exempt from local BPOL taxation