Document # Public Document # Document Type Date Issued Description
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
09-5 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
09-65 09-65 Rulings of the Tax Commissioner 05/13/2009 Recordation tax would not apply to the original credit line, only to the credit line increase.
09-66 09-66 Rulings of the Tax Commissioner 05/13/2009 Income from Virginia Sources
09-63 09-63 Rulings of the Tax Commissioner 05/13/2009 What constitutes an affiliated group for BPOL tax purposes
09-64 09-64 Rulings of the Tax Commissioner 05/13/2009 Taxable year overpayment was denied filed beyond statute of limitations
09-67 09-67 Rulings of the Tax Commissioner 05/13/2009 Add Back; Valid Business Purpose; Royalties
09-69 09-69 Rulings of the Tax Commissioner 05/13/2009 Stamping Agent may hire another company to affix Virginia revenue stamps
09-68 09-68 Rulings of the Tax Commissioner 05/13/2009 Factoring fees paid to an affiliate; Taxes paid to another state
09-61 09-61 Rulings of the Tax Commissioner 05/06/2009 Land Preservation Tax Credit
09-4 09-61 Tax Bulletins 05/06/2009 Land Preservation Tax Credit
09-60 09-60 Rulings of the Tax Commissioner 05/05/2009 Taxpayer's classification was changed from contractor to retailer
09-56 09-56 Rulings of the Tax Commissioner 05/04/2009 Deduction denied for gross receipts attributable to business conducted outside VA
09-57 09-57 Rulings of the Tax Commissioner 05/04/2009 Transactions were exempt leases of building units to the federal government.