Document # Public Document # Document Type Date Issued Description
07-2 07-2 Rulings of the Tax Commissioner 01/10/2007 Proper valuation method for certain assets when a stock transfer has occurred
07-1 07-1 Rulings of the Tax Commissioner 01/09/2007 Credit not eligible for transfer because the donation occurred before 01/01/02
06-8 06-150 Tax Bulletins 12/27/2006 Virginia and Maryland Update Reciprocal Income Tax Agreement
06-150 06-150 Rulings of the Tax Commissioner 12/27/2006 Virginia and Maryland Update Reciprocal Income Tax Agreement
06-149 06-149 Rulings of the Tax Commissioner 12/19/2006 First Quarter Interest Rates 2007
06-7 06-149 Tax Bulletins 12/19/2006 First Quarter Interest Rates 2007
06-142 06-142 Rulings of the Tax Commissioner 12/08/2006 Alteration not intended to become permanently affixed to the realty
06-145 06-145 Rulings of the Tax Commissioner 12/08/2006 Taxpayer's sale of unused time-share weeks to the general public not taxed
06-148 06-148 Rulings of the Tax Commissioner 12/08/2006 Real property construction contractor fabricator of materials for its own use
06-143 06-143 Rulings of the Tax Commissioner 12/08/2006 No tax on gross receipts of other jurisdictions who do not impose a BPOL tax
06-146 06-146 Rulings of the Tax Commissioner 12/08/2006 Taxpayer assessed tax on purchases of fixed assets and untaxed purchases
06-144 06-144 Rulings of the Tax Commissioner 12/08/2006 Nutraceutical products do not qualify for the retail sales and use tax exemption
06-147 06-147 Rulings of the Tax Commissioner 12/08/2006 Combination packages, shipping & handling charges and annual renewal fee
06-141 06-141 Rulings of the Tax Commissioner 12/04/2006 Claim of Right Doctrine
06-140 06-140 Rulings of the Tax Commissioner 11/29/2006 Administrative Appeal Guidelines for tax assessments Issued by the Department
06-138 06-138 Rulings of the Tax Commissioner 11/01/2006 Guidelines and Rules for Virginia Communications Taxes
06-133 06-133 Rulings of the Tax Commissioner 10/31/2006 Ancillary and Primary business
06-137 06-137 Rulings of the Tax Commissioner 10/30/2006 Consumer use tax on untaxed purchases of tangible personal property
06-132 06-132 Rulings of the Tax Commissioner 10/30/2006 Virginia domicile existed as established by the Department
06-136 06-136 Rulings of the Tax Commissioner 10/30/2006 Virginia resident who failed to file timely individual income tax returns
06-134 06-134 Rulings of the Tax Commissioner 10/30/2006 Exempt tax on sales of bulk oxygen to a home healthcare facility
06-135 06-135 Rulings of the Tax Commissioner 10/30/2006 Taxpayer's purchases of IUDs and pessaries do not qualify for exemption
06-130 06-130 Rulings of the Tax Commissioner 10/25/2006 Capital gain income included in the numerator of the sales factor
06-128 06-128 Rulings of the Tax Commissioner 10/25/2006 Assessed tax, penalty and interest on underreported sales of automotive parts
06-126 06-126 Rulings of the Tax Commissioner 10/25/2006 Failure to pay retail sales tax at the time of purchase; sale for resale