Document # Public Document # Document Type Date Issued Description
08-80 08-80 Rulings of the Tax Commissioner 06/06/2008 Machinery and tools used in the manufacturing process at in the City are subject to the local M&T tax
08-85 08-85 Rulings of the Tax Commissioner 06/06/2008 The Taxpayer and the County must reach a mutually agreed upon decision as to what computer equipment is used directly in the manufacturing process and what is intangible
08-86 08-86 Rulings of the Tax Commissioner 06/06/2008 County erred when it relied on the sales factor reported on the Taxpayer's income tax returns to calculate the BPOL tax assessment
08-78 08-78 Rulings of the Tax Commissioner 06/06/2008 Assessment of tax on prescription drugs used in the provision of cardiac services
08-74 08-74 Rulings of the Tax Commissioner 06/06/2008 Assessed use tax on combined shipping and handling charges billed on purchases from various vendors
08-76 08-76 Rulings of the Tax Commissioner 06/06/2008 Assessed tax to the sale of tickets that include the provision of catered meals
08-77 08-77 Rulings of the Tax Commissioner 06/06/2008 Purchases were incorrectly exempted from retail sales and use tax
08-72 08-72 Rulings of the Tax Commissioner 05/30/2008 2008 Legislative Summary
08-72 08-72 Legislative Summaries 05/30/2008 2008 Legislative Summary
08-71 08-71 Rulings of the Tax Commissioner 05/29/2008 Manufacturer of prototype cellular phones and printed circuit boards
08-70 08-70 Rulings of the Tax Commissioner 05/23/2008 Income passed through from the Partnership was properly reported on State A return.
08-68 08-68 Rulings of the Tax Commissioner 05/22/2008 Taxpayer was required to file an administrative appeal within 90 days
08-67 08-67 Rulings of the Tax Commissioner 05/22/2008 Auditor properly included mileage and road service charges in the assessment
08-69 08-69 Rulings of the Tax Commissioner 05/22/2008 Taxpayer failed to abandon Virginia domicile for the taxable year and is subject to tax
08-62 08-62 Rulings of the Tax Commissioner 05/19/2008 Refusal to file returns would justify the 100% fraud penalty and other legal actions to collect the proper tax.
08-61 08-61 Rulings of the Tax Commissioner 05/19/2008 Bonus not Virginia source income for purposes of the nonresident apportionment factor
08-59 08-59 Rulings of the Tax Commissioner 05/19/2008 Application of tax on donated flower bulbs
08-60 08-60 Rulings of the Tax Commissioner 05/19/2008 Assessment on untaxed sales no valid certificates of exemption on file
08-65 08-65 Rulings of the Tax Commissioner 05/19/2008 Fuel grade ethanol is subject to the Fuels Tax; Fuels Tax is administered by the Department of Motor Vehicles
08-64 08-64 Rulings of the Tax Commissioner 05/19/2008 The sale or recharge of prepaid calling services are exempted
08-66 08-66 Rulings of the Tax Commissioner 05/19/2008 Credit is allowable to the Beneficiary if he satisfies all of the requirements set forth in Va. Code § 58.1-512
08-63 08-63 Rulings of the Tax Commissioner 05/19/2008 Taxpayer, headquartered outside of Virginia, is in the business of issuing credit cards.
08-58 08-58 Rulings of the Tax Commissioner 05/19/2008 Research and development exemption applies to the purchase specific items.
08-53 08-53 Rulings of the Tax Commissioner 04/30/2008 Tax assessed on three types of charges: fuel surcharge, offloading, and demurrage
08-55 08-55 Rulings of the Tax Commissioner 04/30/2008 Administrative appeal was not timely filed