Document # Public Document # Document Type Date Issued Description
09-25 09-25 Rulings of the Tax Commissioner 02/13/2009 Permission to allocate only the Virginia source income from its partnerships to Virginia
09-23 09-23 Rulings of the Tax Commissioner 02/13/2009 Restaurant mandatory gratuity
09-1 09-24 Tax Bulletins 02/12/2009 Tax Bulletin on Virginia Income Tax Fixed-Date Conformity
09-24 09-24 Rulings of the Tax Commissioner 02/12/2009 Virginia Income Tax Fixed-Date Conformity Advanced T December 31, 2008
09-22 09-22 Rulings of the Tax Commissioner 02/06/2009 Aircraft is tangible personal property; extraction of natural gas (mining)
09-15 09-15 Rulings of the Tax Commissioner 02/04/2009 Tax applies to the charges for the fabrication of tangible personal property
09-6 09-6 Rulings of the Tax Commissioner 02/04/2009 Operates medical practice that provides treatment for arthritis and rheumatic diseases
09-4 09-4 Rulings of the Tax Commissioner 02/04/2009 Manufacturer of permanent aesthetic injectable implants does not meet exemption qualifications
09-9 09-9 Rulings of the Tax Commissioner 02/04/2009 Military wages resulting from combat duty or extended active duty
09-2 09-2 Rulings of the Tax Commissioner 02/04/2009 Lease payments and capital purchases included in the lease payments.
09-14 09-14 Rulings of the Tax Commissioner 02/04/2009 Taxpayer does not meet the unrelated party exception.
09-8 09-8 Rulings of the Tax Commissioner 02/04/2009 Timely filed return; Refund request
09-13 09-13 Rulings of the Tax Commissioner 02/04/2009 City cannot impose the BPOL tax on the Taxpayer for its phone services.
09-10 09-10 Rulings of the Tax Commissioner 02/04/2009 Taxpayers failed to pay the tax due reported on the return
09-5 09-5 Rulings of the Tax Commissioner 02/04/2009 Protest the assessment of consumer use tax
09-12 09-12 Rulings of the Tax Commissioner 02/04/2009 Qualified Settlement Funds
09-7 09-7 Rulings of the Tax Commissioner 02/04/2009 A registered dealer that failed to collect the sales tax on taxable transactions
09-3 09-3 Rulings of the Tax Commissioner 02/04/2009 Taxpayer prepares direct mail advertising materials
09-19 09-19 Rulings of the Tax Commissioner 02/04/2009 Land Preservation Tax Credit
09-11 09-11 Rulings of the Tax Commissioner 02/04/2009 Taxpayer must file a nonresident individual income tax return
09-20 09-20 Rulings of the Tax Commissioner 02/04/2009 Pass-through Entity Withholding Tax
09-18 09-18 Rulings of the Tax Commissioner 02/04/2009 Proposal to issue bonds to finance the construction of an expansion of a Public Facility
09-16 09-16 Rulings of the Tax Commissioner 02/04/2009 Design, fabricate and install exhibits and the display structures for the exhibits
09-113 Attorney General's Opinion 02/02/2009 Payment of salary and benefits for an employee of the Commissioner of the Revenue
08-086 Attorney General's Opinion 01/25/2009 The alternative situs provision of § 58.1-3511(A)(ii) mandatory