09-042 |
|
Attorney General's Opinion |
08/27/2009 |
A boat pier may be assessed and taxed separately from the adjoining land of a private landowner. |
09-127 |
09-127 |
Rulings of the Tax Commissioner |
08/24/2009 |
Exemption of controlled drugs purchased for use in the Taxpayer's professional practice. |
09-043 |
|
Attorney General's Opinion |
08/24/2009 |
Profit subsidiary fails to meet the statutory definition of a "nonprofit charitable organization." |
09-121 |
09-121 |
Rulings of the Tax Commissioner |
08/07/2009 |
Taxpayer removed from the consolidated return. No nexus with Virginia |
09-126 |
09-126 |
Rulings of the Tax Commissioner |
08/07/2009 |
Net Operating Losses and Separate Return Limitation Year |
09-120 |
09-120 |
Rulings of the Tax Commissioner |
08/07/2009 |
Assessed tax on untaxed sales of fencing, horse feed, and related agricultural supplies. |
09-122 |
09-122 |
Rulings of the Tax Commissioner |
08/07/2009 |
Taxpayers did conduct their Schedule C business for profit and are entitled to claim the full deductions generated by their real estate activities |
09-125 |
09-125 |
Rulings of the Tax Commissioner |
08/07/2009 |
Disability income received from VRS is eligible for the subtraction under in Va. Code § 58.1-332 C 4 b. |
09-119 |
09-119 |
Rulings of the Tax Commissioner |
08/07/2009 |
Resale exemption applies to the wholesale purchases of property. |
09-123 |
09-123 |
Rulings of the Tax Commissioner |
08/07/2009 |
Taxpayer did not establish a domicile in Virginia |
09-124 |
09-124 |
Rulings of the Tax Commissioner |
08/07/2009 |
A portion of the military wages at issue is exempt from Virginia tax. |
09-044 |
|
Attorney General's Opinion |
08/03/2009 |
A nonprofit property holding company that is organized for religious purposes retains the same property tax exemption as its sole member, an incorporated church. |
09-115 |
09-115 |
Rulings of the Tax Commissioner |
07/31/2009 |
Taxpayer believes that the add back should be allowed on a pre-apportionment basis. |
09-117 |
09-117 |
Rulings of the Tax Commissioner |
07/31/2009 |
Taxpayer has historically treated itself as a retailer, some customers disagree |
09-118 |
09-118 |
Rulings of the Tax Commissioner |
07/31/2009 |
Use of repealed public service corporation exemption while selling communications equipment. |
09-116 |
09-116 |
Rulings of the Tax Commissioner |
07/31/2009 |
Converted assessments; Corporate officers |
09-113 |
09-113 |
Rulings of the Tax Commissioner |
07/16/2009 |
Taxpayer seeks a credit for sales tax paid to various vendors |
09-112 |
09-112 |
Rulings of the Tax Commissioner |
07/16/2009 |
New corporation voided the ten-year retirement payout plan and a lump-sum payment was made |
09-111 |
09-111 |
Rulings of the Tax Commissioner |
07/16/2009 |
Taxpayer successfully abandoned his Virginia domicile |
09-110 |
09-110 |
Rulings of the Tax Commissioner |
07/16/2009 |
Taxpayers chose to exclude the gain from the sale of the Virginia residence |
09-114 |
09-114 |
Rulings of the Tax Commissioner |
07/16/2009 |
Voluntarily register to collect and remit the Digital Media Fee on behalf of others. |
09-109 |
09-109 |
Rulings of the Tax Commissioner |
07/01/2009 |
Sales Tax Holiday for Clothing and School Supplies, Guidelines and Rules |
09-102 |
09-102 |
Rulings of the Tax Commissioner |
06/24/2009 |
Use tax assessed on the solid surface countertops and related materials |
09-107 |
09-107 |
Rulings of the Tax Commissioner |
06/24/2009 |
Department determined the Taxpayer was a domiciliary resident of Virginia |
09-101 |
09-101 |
Rulings of the Tax Commissioner |
06/24/2009 |
Taxpayer operates a nursery questions the tax on poly film is used during the winter |