Document # Public Document # Document Type Date Issued Description
06-60 06-60 Rulings of the Tax Commissioner 07/07/2006 Retail Sales and Use Tax Treatment of Government Contractors
06-59 06-59 Rulings of the Tax Commissioner 06/29/2006 Interest and fraud penalty for underreported sales of alcoholic beverages
06-57 06-57 Rulings of the Tax Commissioner 06/22/2006 Third Quarter Interest Rates 2006
06-3 06-57 Tax Bulletins 06/22/2006 Third Quarter Interest Rates 2006
06-58 06-58 Rulings of the Tax Commissioner 06/19/2006 Separate maintenance decrees, Divorce
06-56 06-56 Rulings of the Tax Commissioner 06/19/2006 Sales Tax Holiday Guidelines and Rules
06-044 Attorney General's Opinion 06/08/2006 Questioning the authority of the Governor to initiate and execute a spending plan
06-029 Attorney General's Opinion 05/31/2006 Ouestions whether electronic entries satisfies the requirement in § 58.1-3981(E)
06-54 06-54 Rulings of the Tax Commissioner 05/31/2006 Taxpayer has not met the criteria showing that he abandoned his VA domicile
06-55 06-55 Rulings of the Tax Commissioner 05/31/2006 Taxpayer was unable to provide adequate records to perform the audit.
06-53 06-53 Rulings of the Tax Commissioner 05/25/2006 Property not exempt of the tax for resale/ property passes to the government by contract
06-52 06-52 Rulings of the Tax Commissioner 04/28/2006 Does not meet the economic substance safe harbor under Title 23 VAC 10-120-361
06-51 06-51 Rulings of the Tax Commissioner 04/24/2006 Tangible personal property treated as intangible property
06-50 06-50 Rulings of the Tax Commissioner 04/18/2006 Purchase of store fixtures from an out-of-state contractor for installation in VA
06-49 06-49 Rulings of the Tax Commissioner 04/13/2006 Virtual campus of on-line education and training coursework
06-45 06-45 Rulings of the Tax Commissioner 04/11/2006 Virginia law does not automatically allow a claim for credit for tax paid to another state
06-47 06-47 Rulings of the Tax Commissioner 04/11/2006 Airline filing requirements in Virginia for corporate income tax purposes
06-48 06-48 Rulings of the Tax Commissioner 04/11/2006 Applicability of Cigarette and Tobacco Products Taxes
06-44 06-44 Rulings of the Tax Commissioner 04/11/2006 Virginia prepaid tuition; Virginia savings trust account
06-46 06-46 Rulings of the Tax Commissioner 04/11/2006 Assessed tax on management fees and other miscellaneous sales
06-43 06-43 Rulings of the Tax Commissioner 04/11/2006 Estate's income does not meet the definition of "income from Virginia sources"
06-41 06-41 Rulings of the Tax Commissioner 04/10/2006 Individual subject to Virginia Income tax
06-42 06-42 Rulings of the Tax Commissioner 04/10/2006 Taxpayer's due process rights were not denied; Amended returns
06-39 06-39 Rulings of the Tax Commissioner 04/06/2006 Local commissioner can make determination to accept an offer in compromise
06-40 06-40 Rulings of the Tax Commissioner 04/06/2006 Taxpayer did not establish a Virginia and not subject to any past tax liability