Document # Public Document # Document Type Date Issued Description
11-154 11-154 Rulings of the Tax Commissioner 08/30/2011 Land Preservation Tax Credit
11-150 11-150 Rulings of the Tax Commissioner 08/26/2011 Carryover of a net operating loss deduction.
11-149 11-149 Rulings of the Tax Commissioner 08/17/2011 Tax on sales of maintenance contracts and use tax on incorrectly taxed purchase
11-148 11-148 Rulings of the Tax Commissioner 08/12/2011 Tax on unreported sales of prepaid telephone access cards: tax on fixed assets, food and software licensing purchases.
11-147 11-147 Rulings of the Tax Commissioner 08/10/2011 Kentucky Limited Liability Entity Tax
11-146 11-146 Rulings of the Tax Commissioner 08/10/2011 Tax on untaxed sales of tangible personal property: federal government contractors
11-145 11-145 Rulings of the Tax Commissioner 08/05/2011 Parent ruling on which affiliates should file which tax
11-142 11-142 Rulings of the Tax Commissioner 08/05/2011 Machines used directly in the manufacturing process qualify for industrial manufacturing exemption
11-143 11-143 Rulings of the Tax Commissioner 08/05/2011 Set-up components; manufactured home; motor vehicle sales and use tax rate
10-110 Attorney General's Opinion 08/05/2011 Commissioner's ability to conduct audits; collection of severance taxes.
11-144 11-144 Rulings of the Tax Commissioner 08/05/2011 Taxpayer never agreed to file a joint Virginia income tax return with spouse.
11-141 11-141 Rulings of the Tax Commissioner 08/03/2011 Tax assessed on purchases of breast implants used in breast augmentation.
11-140 11-140 Rulings of the Tax Commissioner 08/02/2011 Inadequate documentation to claim the deductions.
11-139 11-139 Rulings of the Tax Commissioner 08/02/2011 Taxpayer did not have nexus with Virginia for the taxable year
11-153 11-153 Rulings of the Tax Commissioner 08/01/2011 AMG National Trust Bank v. Commonwealth of Virginia, Department of Taxation
11-138 11-138 Rulings of the Tax Commissioner 07/28/2011 Taxpayer's request to use an alternative method of allocating and apportioning income denied.
11-137 11-137 Rulings of the Tax Commissioner 07/28/2011 Subtractions and Exclusions, Taxable Transactions
11-136 11-136 Rulings of the Tax Commissioner 07/27/2011 Taxability of Income
11-134 11-134 Rulings of the Tax Commissioner 07/26/2011 Taxpayer did not collect the sales tax on transportation-in charge to customers
11-135 11-135 Rulings of the Tax Commissioner 07/26/2011 Spray paint booths components may qualify for the manufacturing exemption
11-133 11-133 Rulings of the Tax Commissioner 07/25/2011 National Guard compensation, combat duty pay, and basic military wages.
11-131 11-131 Rulings of the Tax Commissioner 07/21/2011 Mandated purchases by the Virginia Department of Health are taxable.
11-130 11-130 Rulings of the Tax Commissioner 07/21/2011 Mandated purchases by the Virginia Department of Health are taxable.
11-132 11-132 Rulings of the Tax Commissioner 07/21/2011 Tax on tire disposal fees related to the sale of tires.
11-129 11-129 Rulings of the Tax Commissioner 07/20/2011 Taxpayer did not intend to abandon his State A domicile