Document # Public Document # Document Type Date Issued Description
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
11-180 11-180 Rulings of the Tax Commissioner 11/01/2011 Itemized deductions and exemptions to reflect percentage of the couple's joint income
11-181 11-181 Rulings of the Tax Commissioner 11/01/2011 IRC § 199 deduction was properly allocated for Virginia income tax purposes
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
11-179 11-179 Rulings of the Tax Commissioner 10/25/2011 Taxpayer was gainfully employed while receiving the disability income.
11-178 11-178 Rulings of the Tax Commissioner 10/25/2011 Taxpayer has failed to provide objective evidence of the assessment
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.
11-174 11-174 Rulings of the Tax Commissioner 10/12/2011 Audit report did reflect adjustments made by the Internal Revenue Service
11-070 Attorney General's Opinion 10/07/2011 Club recognized as a non-stock, not-for-profit corporation; Exemptions
11-172 11-172 Rulings of the Tax Commissioner 10/06/2011 DEQ guidance to obtain pollution control certification of its equipment
11-173 11-173 Rulings of the Tax Commissioner 10/06/2011 Placing fair value on real estate
11-171 11-171 Rulings of the Tax Commissioner 09/30/2011 Virginia domicile
11-169 11-169 Rulings of the Tax Commissioner 09/29/2011 Department does retain the authority to adjust federal adjusted gross income and itemized deductions
11-170 11-170 Rulings of the Tax Commissioner 09/29/2011 itemized deductions and personal exemptions; One spouse is a nonresident.
11-168 11-168 Rulings of the Tax Commissioner 09/29/2011 The vending machine does not qualify for exemption from the retail sales and use tax.
11-167 11-167 Rulings of the Tax Commissioner 09/28/2011 County's argument supporting assessments against the Parent has no legal basis.
11-164 11-164 Rulings of the Tax Commissioner 09/27/2011 Taxpayer was not a corporate officer as defined in Va. Code § 58.1-1813.
11-166 11-166 Rulings of the Tax Commissioner 09/27/2011 Occasional sale exemption: Surplus sales held yearly.
11-165 11-165 Rulings of the Tax Commissioner 09/27/2011 Taxpayer avers that she is not a domiciliary resident of Virginia.
11-163 11-163 Rulings of the Tax Commissioner 09/26/2011 Taxpayer responsibilities were limited to operational matters and sales.
11-162 11-162 Rulings of the Tax Commissioner 09/26/2011 Taxpayer's request was not made in accordance with Va. Code § 58.1-402 B 8 b.
11-161 11-161 Rulings of the Tax Commissioner 09/20/2011 Definite place of business; Consultant at location for more than 30 consecutive days.
11-160 11-160 Rulings of the Tax Commissioner 09/19/2011 A taxpayer must refinance his debt with the mortgage lender that holds the deed of trust.