Document # Public Document # Document Type Date Issued Description
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
09-62 09-62 Rulings of the Tax Commissioner 05/13/2009 Taxpayer provides on-site field service to its construction equipment customers
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
09-57 09-57 Rulings of the Tax Commissioner 05/04/2009 Transactions were exempt leases of building units to the federal government.
09-56 09-56 Rulings of the Tax Commissioner 05/04/2009 Deduction denied for gross receipts attributable to business conducted outside VA
09-55 09-55 Rulings of the Tax Commissioner 05/01/2009 Market development fees paid in the purchase of tangible personal property
09-54 09-54 Rulings of the Tax Commissioner 05/01/2009 Tax on the gross proceeds from rental of party tents; Separately stated charges
09-52 09-52 Rulings of the Tax Commissioner 05/01/2009 Tax on purchases of tangible personal property as used or consumed by the Taxpayer
09-58 09-58 Rulings of the Tax Commissioner 05/01/2009 Virginia Coal Employment and Production Incentive Tax Credit
09-53 09-53 Rulings of the Tax Commissioner 05/01/2009 County reclassified the Taxpayer as a business service provider
09-59 09-59 Rulings of the Tax Commissioner 05/01/2009 A ruling regarding the pass-through entity withholding tax.
09-51 09-51 Rulings of the Tax Commissioner 05/01/2009 Retailer vs Real property contractor
09-40 09-40 Rulings of the Tax Commissioner 04/27/2009 Taxed on purchases of aesthetic injectable implants for the treatment of facial wrinkle
09-39 09-39 Rulings of the Tax Commissioner 04/27/2009 Qualified Exchange Accommodation Agreement
09-46 09-46 Rulings of the Tax Commissioner 04/27/2009 Full service banking assessed consumer use tax on purchases of tangible personal property
09-49 09-49 Rulings of the Tax Commissioner 04/27/2009 Taxpayer claimed an exception for 100% of royalties deducted on its federal tax returns
09-47 09-47 Rulings of the Tax Commissioner 04/27/2009 Request to use an alternative method of allocating and apportioning income denied.
09-38 09-38 Rulings of the Tax Commissioner 04/27/2009 Tax on lease transactions of aircraft
09-41 09-41 Rulings of the Tax Commissioner 04/27/2009 Application for tax assessment correction is barred by the statue of limitations