Document # Public Document # Document Type Date Issued Description
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
09-35 09-35 Rulings of the Tax Commissioner 03/31/2009 Tax on under-taxed sales, purchases of various machinery and equipment, supplies
09-31 09-31 Rulings of the Tax Commissioner 03/31/2009 Business breeding canines for resale to the pharmaceutical industry
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
09-27 09-27 Rulings of the Tax Commissioner 03/11/2009 Telecommunications Company Minimum Tax, Virginia Minimum Tax on Certain Electric Suppliers
09-2 09-27 Tax Bulletins 03/11/2009 Telecommunications Companies and Electric Suppliers Minimum Taxes
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).
09-25 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
09-26 09-26 Rulings of the Tax Commissioner 02/13/2009 Failure to file timely amended VA individual income tax returns after IRS adjustment
09-1 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
09-8 09-8 Rulings of the Tax Commissioner 02/04/2009 Timely filed return; Refund request
09-20 09-20 Rulings of the Tax Commissioner 02/04/2009 Pass-through Entity Withholding Tax
09-16 09-16 Rulings of the Tax Commissioner 02/04/2009 Design, fabricate and install exhibits and the display structures for the exhibits
09-13 09-13 Rulings of the Tax Commissioner 02/04/2009 City cannot impose the BPOL tax on the Taxpayer for its phone services.
09-5 09-5 Rulings of the Tax Commissioner 02/04/2009 Protest the assessment of consumer use tax
09-3 09-3 Rulings of the Tax Commissioner 02/04/2009 Taxpayer prepares direct mail advertising materials
09-4 09-4 Rulings of the Tax Commissioner 02/04/2009 Manufacturer of permanent aesthetic injectable implants does not meet exemption qualifications
09-12 09-12 Rulings of the Tax Commissioner 02/04/2009 Qualified Settlement Funds