Document # Public Document # Document Type Date Issued Description
08-191 08-191 Rulings of the Tax Commissioner 12/01/2008 Taxpayer questions is subject to the gross premiums tax even though its Medicare Part D premiums are exempt
08-066 Attorney General's Opinion 12/01/2008 Tax relief program for elderly and disabled persons under § 58.1-3211.
08-189 08-189 Rulings of the Tax Commissioner 10/20/2008 Department of Taxation has changed its policy with respect to sales of 1) food, prepared food and meals and 2) tickets to events that include the provision of food
08-11 08-189 Tax Bulletins 10/20/2008 Department of Taxation has changed its policy with respect to sales of 1) food, prepared food and meals and 2) tickets to events that include the provision of food
08-185 08-185 Rulings of the Tax Commissioner 10/17/2008 Major Business Facility Jobs Tax Credit ("MBFJTC").
08-181 08-181 Rulings of the Tax Commissioner 10/17/2008 The purchases do not qualify for an exemption as provided in the Virginia Constitution
08-187 08-187 Rulings of the Tax Commissioner 10/17/2008 Application of sales and use tax to separately stated personal property taxes a lessor collects from its lessee.
08-182 08-182 Rulings of the Tax Commissioner 10/17/2008 Taxpayers contest adjustment, contending that IRC § 179 election is only applicable for federal purposes.
08-179 08-179 Rulings of the Tax Commissioner 10/17/2008 Application of the retail sales and use tax on the sale of outdoor wood furnaces
08-183 08-183 Rulings of the Tax Commissioner 10/17/2008 Taxpayers seek a refund of inheritance tax paid by the beneficiaries
08-186 08-186 Rulings of the Tax Commissioner 10/17/2008 Service provider is the taxable user and consumer of all tangible personal property purchased for use in providing exempt services.
08-184 08-184 Rulings of the Tax Commissioner 10/17/2008 Ruling on warranty services provided by a third party entity in Virginia under P.L. 86-272
08-180 08-180 Rulings of the Tax Commissioner 10/17/2008 Application of the government contractor emergency regulation
08-188 08-188 Rulings of the Tax Commissioner 10/17/2008 The group files a consolidated corporate income tax return for federal purposes
08-058 Attorney General's Opinion 10/15/2008 Employees of the county assessor's may be sworn as deputy commissioners of the revenue.
08-178 08-178 Rulings of the Tax Commissioner 09/22/2008 Taxability of e-Learning services: invoices contain both taxable and nontaxable components
08-10 08-175 Tax Bulletins 09/18/2008 Fourth Quarter Interest Rates 2008
08-177 08-177 Rulings of the Tax Commissioner 09/18/2008 Exemption for amount separately charged for labor or services rendered in installing . . . property sold
08-176 08-176 Rulings of the Tax Commissioner 09/18/2008 The existence of one employee residing and working in Virginia creates a positive payroll factor.
08-175 08-175 Rulings of the Tax Commissioner 09/18/2008 Fourth Quarter Interest Rates 2008
08-173 08-173 Rulings of the Tax Commissioner 09/11/2008 States may tax all the income of its residents, even income earned outside the taxing jurisdiction
08-169 08-169 Rulings of the Tax Commissioner 09/11/2008 Texas Business Margin Tax is not a tax based on, measured by, or computed with reference to net income.
08-168 08-168 Rulings of the Tax Commissioner 09/11/2008 Remote seller-related entity has retail stores in Virginia
08-172 08-172 Rulings of the Tax Commissioner 09/11/2008 Taxpayer taxes, penalties and interest owed by the Corporation will be discharged
08-170 08-170 Rulings of the Tax Commissioner 09/11/2008 Taxpayer took sufficient actions to establish a domiciliary residence in another state