Document # Public Document # Document Type Date Issued Description
11-199 11-199 Rulings of the Tax Commissioner 12/09/2011 Consolidated returns; Nexus
11-198 11-198 Rulings of the Tax Commissioner 12/07/2011 Department does not have the authority to make determinations regarding the value of property subject to the local mobile property tax
11-197 11-197 Rulings of the Tax Commissioner 12/06/2011 Information was insufficient to show separately accounted for itemized deductions.
11-196 11-196 Rulings of the Tax Commissioner 12/06/2011 Combat pay excluded from FAGI and computation when proportionally allocating itemized deductions
11-195 11-195 Rulings of the Tax Commissioner 12/05/2011 Tax treatment of lake and pond care services and product sales and installation
11-194 11-194 Rulings of the Tax Commissioner 12/02/2011 No exemption for refinancing an existing debt with the same lender
11-193 11-193 Rulings of the Tax Commissioner 12/02/2011 Department's authority to modify the allocation of exemptions and deductions claimed for federal income tax
11-189 11-189 Rulings of the Tax Commissioner 11/30/2011 Combat pay excluded from FAGI and computation when proportionally allocating itemized deductions
11-191 11-191 Rulings of the Tax Commissioner 11/30/2011 Responsibility lies with the clerk to determined recordation tax on real estate
11-190 11-190 Rulings of the Tax Commissioner 11/30/2011 Combat pay excluded from FAGI and computation when proportionally allocating itemized deductions
11-188 11-188 Rulings of the Tax Commissioner 11/28/2011 Reduced rate for raw food applies when the facility retains title to the food
11-192 11-192 Rulings of the Tax Commissioner 11/28/2011 Logistic support services are being performed at a definite place of business in the City.
11-187 11-187 Rulings of the Tax Commissioner 11/23/2011 Gross receipts derived from leasing of real property in the County would be sitused to the County.
11-186 11-186 Rulings of the Tax Commissioner 11/16/2011 Clerk to review the actual valuation of the property transferred.
11-185 11-185 Rulings of the Tax Commissioner 11/09/2011 Communications call tracking services
11-184 11-184 Rulings of the Tax Commissioner 11/08/2011 Failure to file sales tax returns and remit the tax collected to the Department .
11-182 11-182 Rulings of the Tax Commissioner 11/03/2011 Taxpayer is considered to be a bank subject to the bank franchise tax, it would be exempt from the BPOL tax
11-181 11-181 Rulings of the Tax Commissioner 11/01/2011 IRC § 199 deduction was properly allocated for Virginia income tax purposes
11-180 11-180 Rulings of the Tax Commissioner 11/01/2011 Itemized deductions and exemptions to reflect percentage of the couple's joint income
11-183 11-183 Rulings of the Tax Commissioner 10/27/2011 Investment and job creation requirements /Retail Sales and Use Tax data center exemption
11-178 11-178 Rulings of the Tax Commissioner 10/25/2011 Taxpayer has failed to provide objective evidence of the assessment
11-179 11-179 Rulings of the Tax Commissioner 10/25/2011 Taxpayer was gainfully employed while receiving the disability income.
11-177 11-177 Rulings of the Tax Commissioner 10/24/2011 Taxpayers continued to maintain a home in Virginia f
11-176 11-176 Rulings of the Tax Commissioner 10/21/2011 Taxpayer is eligible for a refund of erroneously collected tax
11-175 11-175 Rulings of the Tax Commissioner 10/13/2011 Grading and packaging of fresh shell eggs.