Document # Public Document # Document Type Date Issued Description
09-45 09-45 Rulings of the Tax Commissioner 04/27/2009 Full service banking assessed consumer use tax on purchases of tangible personal property
09-47 09-47 Rulings of the Tax Commissioner 04/27/2009 Request to use an alternative method of allocating and apportioning income denied.
09-37 09-37 Rulings of the Tax Commissioner 04/21/2009 Hurricane Preparedness Sales Tax Holiday Guidelines and Rules
09-32 09-32 Rulings of the Tax Commissioner 03/31/2009 Taxpayer applied the general retail sales and use tax rate to its sales of food
09-36 09-36 Rulings of the Tax Commissioner 03/31/2009 Subtraction for Death Benefit Payments from an Annuity
09-35 09-35 Rulings of the Tax Commissioner 03/31/2009 Tax on under-taxed sales, purchases of various machinery and equipment, supplies
09-33 09-33 Rulings of the Tax Commissioner 03/31/2009 Late filling of an administrative appeal
09-30 09-30 Rulings of the Tax Commissioner 03/31/2009 Ruling on the correct corporate income tax filing status "Taxpayer and its affiliates
09-31 09-31 Rulings of the Tax Commissioner 03/31/2009 Business breeding canines for resale to the pharmaceutical industry
09-34 09-34 Rulings of the Tax Commissioner 03/31/2009 Taxpayer has not provided adequate evidence to support its exemption request.
09-29 09-29 Rulings of the Tax Commissioner 03/30/2009 A staffing firm issued a Form 1099 to some employees Form W-2 to others
09-008 Attorney General's Opinion 03/19/2009 Statutorily appointed professional assessor complying with § 58.1-3300
09-3 09-28 Tax Bulletins 03/16/2009 2009 Second Quarter Interest Rates
09-28 09-28 Rulings of the Tax Commissioner 03/16/2009 2009 Second Quarter Interest Rates
09-2 09-27 Tax Bulletins 03/11/2009 Telecommunications Companies and Electric Suppliers Minimum Taxes
09-27 09-27 Rulings of the Tax Commissioner 03/11/2009 Telecommunications Company Minimum Tax, Virginia Minimum Tax on Certain Electric Suppliers
08-109 Attorney General's Opinion 02/25/2009 Meaning of the term "original cost" as it is used in § 58.1-3503(A)(17).
09-26 09-26 Rulings of the Tax Commissioner 02/13/2009 Failure to file timely amended VA individual income tax returns after IRS adjustment
09-23 09-23 Rulings of the Tax Commissioner 02/13/2009 Restaurant mandatory gratuity
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
09-24 09-24 Rulings of the Tax Commissioner 02/12/2009 Virginia Income Tax Fixed-Date Conformity Advanced T December 31, 2008
09-1 09-24 Tax Bulletins 02/12/2009 Tax Bulletin on Virginia Income Tax Fixed-Date Conformity
09-22 09-22 Rulings of the Tax Commissioner 02/06/2009 Aircraft is tangible personal property; extraction of natural gas (mining)
09-21 09-21 Rulings of the Tax Commissioner 02/04/2009 Biodiesel and green diesel fuel producers tax credit
09-12 09-12 Rulings of the Tax Commissioner 02/04/2009 Qualified Settlement Funds