Document # Public Document # Document Type Date Issued Description
08-152 08-152 Rulings of the Tax Commissioner 08/28/2008 Returns were not filed within the limitations periods provided in Va. Code § 58.1-499.
08-151 08-151 Rulings of the Tax Commissioner 08/27/2008 Energy Star Sales Tax Holiday Guidelines and Rules
08-040 Attorney General's Opinion 08/26/2008 County treasurer is responsible for receiving any asset forfeiture funds which must be held and used only for law-enforcement purposes
08-045 Attorney General's Opinion 08/05/2008 Real property must be removed from the land use program and roll-back taxes assessed when such property is rezoned to a more intensive use
08-144 08-144 Rulings of the Tax Commissioner 07/30/2008 Taxpayer abandoned his Virginia domicile and established domicile in Country A
08-129 08-129 Rulings of the Tax Commissioner 07/30/2008 Taxpayer business leasing and selling printers, copiers and other imaging supplies
08-138 08-138 Rulings of the Tax Commissioner 07/30/2008 Board is exempt from federal taxation under IRC § 501(a) and is not required to file to federal income tax return
08-140 08-140 Rulings of the Tax Commissioner 07/30/2008 All pension income received by Virginia residents is subject to Virginia income tax
08-142 08-142 Rulings of the Tax Commissioner 07/30/2008 Virginia based sales representatives solicit sales of medications at veterinary clinics.
08-139 08-139 Rulings of the Tax Commissioner 07/30/2008 Are two subsidiaries of a Virginia taxpayer are subject to Virginia corporate income tax
08-135 08-135 Rulings of the Tax Commissioner 07/30/2008 Licensing and billing of software program, maintenance fees for service support
08-147 08-147 Rulings of the Tax Commissioner 07/30/2008 Taxability of pass-through entities
08-137 08-137 Rulings of the Tax Commissioner 07/30/2008 Free website that connects individuals with common interests
08-141 08-141 Rulings of the Tax Commissioner 07/30/2008 Taxpayer is liable for all of Corporation liabilities after a reverse triangular merger
08-136 08-136 Rulings of the Tax Commissioner 07/30/2008 Local Tax for Enhanced 911 Service
08-143 08-143 Rulings of the Tax Commissioner 07/30/2008 A domiciliary resident of State A owns a 50% share of an S Corporation (S) incorporated in Virginia.
08-148 08-148 Rulings of the Tax Commissioner 07/30/2008 Taxpayer's purchase of inoperable aircraft is subject to the 2% aircraft sales and use tax
08-133 08-133 Rulings of the Tax Commissioner 07/30/2008 Taxpayer offers email services, content, and the Internet services end-user subscribers
08-149 08-149 Rulings of the Tax Commissioner 07/30/2008 Taxpayer's purchase of inoperable aircraft are subject to the 2% aircraft sales and use tax/Occasional sale exemption.
08-132 08-132 Rulings of the Tax Commissioner 07/30/2008 Tax assessed on a prewritten software program delivered electronically via the Internet
08-134 08-134 Rulings of the Tax Commissioner 07/30/2008 Consumer use tax assessed on purchases of tangible personal property
08-131 08-131 Rulings of the Tax Commissioner 07/30/2008 Taxpayer's responsibility to remit to the Department the applicable use tax
08-146 08-146 Rulings of the Tax Commissioner 07/30/2008 Documentation needed o prove it qualifies as a tobacco product manufacturer
08-145 08-145 Rulings of the Tax Commissioner 07/30/2008 LLCs or S corporations are not eligible for the age deduction
08-130 08-130 Rulings of the Tax Commissioner 07/30/2008 The Taxpayer operates as a hotel. The Taxpayer has filed Chapter 11 bankruptcy