Document # Public Document # Document Type Date Issued Description
09-91 09-91 Rulings of the Tax Commissioner 06/08/2009 2009 Third Quarter Interest Rates
09-6 09-91 Tax Bulletins 06/08/2009 2009 Third Quarter Interest Rates
09-90 09-90 Rulings of the Tax Commissioner 05/29/2009 All income resulted from Social Security payments Taxpayer question the taxability
09-87 09-87 Rulings of the Tax Commissioner 05/28/2009 Administrative appeal filed well after the expiration of the statute of limitations
09-86 09-86 Rulings of the Tax Commissioner 05/28/2009 Taxpayers took sufficient steps to abandon their Virginia domicile in 2004
09-82 09-82 Rulings of the Tax Commissioner 05/28/2009 issue involves the purchase of used furniture in connection with the purchase of a hotel
09-85 09-85 Rulings of the Tax Commissioner 05/28/2009 Late file return denied request for refund
09-89 09-89 Rulings of the Tax Commissioner 05/28/2009 Late filed amended return refund request denied.
09-88 09-88 Rulings of the Tax Commissioner 05/28/2009 Late filed return overpayment credit denied
09-83 09-83 Rulings of the Tax Commissioner 05/28/2009 Software prewritten programs were delivered electronically to the customer
09-84 09-84 Rulings of the Tax Commissioner 05/28/2009 Government contractor specializes in IT solutions, program support, and systems integration
09-79 09-79 Rulings of the Tax Commissioner 05/26/2009 Taxpayers not entitled to subtract the pension distributions from their taxable income
09-76 09-76 Rulings of the Tax Commissioner 05/26/2009 Manufacture of bricks, separately states charges
09-73 09-73 Rulings of the Tax Commissioner 05/26/2009 The fact that an item is essential to production is not sufficient for exemption
09-74 09-74 Rulings of the Tax Commissioner 05/26/2009 Sales not supported by a certificate of exemption
09-80 09-80 Rulings of the Tax Commissioner 05/26/2009 Taxpayer must file a 2005 part-year Virginia resident return
09-72 09-72 Rulings of the Tax Commissioner 05/26/2009 Sales of tangible personal property not registered for collection of the retail sales tax
09-78 09-78 Rulings of the Tax Commissioner 05/26/2009 Taxpayers documentation proved capital gain received after they moved to State A
09-81 09-81 Rulings of the Tax Commissioner 05/26/2009 Taxpayer has no positive factors in Virginia
09-77 09-77 Rulings of the Tax Commissioner 05/26/2009 Taxpayers changed their domicile from Virginia: Sole shareholder and employee
09-75 09-75 Rulings of the Tax Commissioner 05/26/2009 Construction and repair contractor without valid exemptions
09-5 09-71 Tax Bulletins 05/21/2009 Important Information Regarding The New Digital Media Fee
09-71 09-71 Rulings of the Tax Commissioner 05/21/2009 Important Information Regarding The New Digital Media Fee
09-70 09-70 Rulings of the Tax Commissioner 05/15/2009 Taxpayer bears the burden of proof to demonstrate that property has been assessed at greater than fair market value.
09-62 09-62 Rulings of the Tax Commissioner 05/13/2009 Taxpayer provides on-site field service to its construction equipment customers