Document # Public Document # Document Type Date Issued Description
06-22 06-22 Rulings of the Tax Commissioner 02/14/2006 Taxpayer is not immune from retail sales and use tax prior to the date of exemption letter
06-21 06-21 Rulings of the Tax Commissioner 02/14/2006 The effective date of the nonprofit exemption would be the date the letter is issued
06-20 06-20 Rulings of the Tax Commissioner 02/07/2006 TP claims records maintained were sufficient to determine its tax liability
06-2 06-2 Rulings of the Tax Commissioner 01/04/2006 Taxpayers filed timely returns, credit for additional income taxes paid to State A
06-2 06-26 Tax Bulletins 03/15/2006 Second Quarter Interest Rates 2006
06-19 06-19 Rulings of the Tax Commissioner 02/07/2006 Foreign source income subtraction technical fees incidental to licensing contracts
06-18 06-18 Rulings of the Tax Commissioner 02/07/2006 Qualified pension trust; pass-through entities that generate Virginia source income
06-17 06-17 Rulings of the Tax Commissioner 02/06/2006 Out of state tax credits denied
06-16 06-16 Rulings of the Tax Commissioner 02/06/2006 Taxpayer's application for correction is barred by the statute of limitations
06-150 06-150 Rulings of the Tax Commissioner 12/27/2006 Virginia and Maryland Update Reciprocal Income Tax Agreement
06-15 06-15 Rulings of the Tax Commissioner 02/06/2006 D.C. corporate franchise tax is not eligible for the credit under Va. Code § 58.1-332
06-149 06-149 Rulings of the Tax Commissioner 12/19/2006 First Quarter Interest Rates 2007
06-148 06-148 Rulings of the Tax Commissioner 12/08/2006 Real property construction contractor fabricator of materials for its own use
06-147 06-147 Rulings of the Tax Commissioner 12/08/2006 Combination packages, shipping & handling charges and annual renewal fee
06-146 06-146 Rulings of the Tax Commissioner 12/08/2006 Taxpayer assessed tax on purchases of fixed assets and untaxed purchases
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
06-144 06-144 Rulings of the Tax Commissioner 12/08/2006 Nutraceutical products do not qualify for the retail sales and use tax exemption
06-143 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
06-142 06-142 Rulings of the Tax Commissioner 12/08/2006 Alteration not intended to become permanently affixed to the realty
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
06-14 06-14 Rulings of the Tax Commissioner 02/07/2006 Entire gross receipts of the Taxpayer's business are subject to the BPOL tax
06-139 06-139 Rulings of the Tax Commissioner 10/24/2006 Voluntary Disclosure Request
06-138 06-138 Rulings of the Tax Commissioner 11/01/2006 Guidelines and Rules for Virginia Communications Taxes
06-137 06-137 Rulings of the Tax Commissioner 10/30/2006 Consumer use tax on untaxed purchases of tangible personal property