Document # Public Document # Document Type Date Issued Description
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.
09-043 Attorney General's Opinion 08/24/2009 Profit subsidiary fails to meet the statutory definition of a "nonprofit charitable organization."
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.
09-119 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.
09-121 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.
09-044 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.
09-116 09-116 Rulings of the Tax Commissioner 07/31/2009 Converted assessments; Corporate officers
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09-118 09-118 Rulings of the Tax Commissioner 07/31/2009 Use of repealed public service corporation exemption while selling communications equipment.
09-114 09-114 Rulings of the Tax Commissioner 07/16/2009 Voluntarily register to collect and remit the Digital Media Fee on behalf of others.
09-113 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
09-109 09-109 Rulings of the Tax Commissioner 07/01/2009 Sales Tax Holiday for Clothing and School Supplies, Guidelines and Rules
09-100 09-100 Rulings of the Tax Commissioner 06/24/2009 Agricultural exemptions for industrial manufacturing and processing and the harvesting of forest products
09-103 09-103 Rulings of the Tax Commissioner 06/24/2009 Taxpayer had Virginia source income failed to file taxes
09-106 09-106 Rulings of the Tax Commissioner 06/24/2009 Combat Duty Pay; Extended Active Duty Pay