Document # Public Document # Document Type Date Issued Description
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.
08-58 08-58 Rulings of the Tax Commissioner 05/19/2008 Research and development exemption applies to the purchase specific items.
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.
08-61 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
08-64 08-64 Rulings of the Tax Commissioner 05/19/2008 The sale or recharge of prepaid calling services are exempted
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
08-66 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
08-53 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
08-8 08-57 Tax Bulletins 04/30/2008 Extension for Victims of Tornadoes
08-54 08-54 Rulings of the Tax Commissioner 04/30/2008 Assessment of sales tax on untaxed retail sales of paint, thinner and other refinishing materials, equipment, and shop supplies
08-51 08-51 Rulings of the Tax Commissioner 04/30/2008 Taxpayer contends he has domicile in another state and not liable for tax in Virginia
08-57 08-57 Rulings of the Tax Commissioner 04/30/2008 Extension for Victims of Tornadoes
08-52 08-52 Rulings of the Tax Commissioner 04/30/2008 Taxpayer has provided evidence that the 2004 return was timely filed
08-56 08-56 Rulings of the Tax Commissioner 04/30/2008 Taxpayers have proved that they abandoned their Virginia domicile
08-50 08-50 Rulings of the Tax Commissioner 04/28/2008 Hurricane Preparedness Sales Tax Holiday Guidelines and Rules
08-49 08-49 Rulings of the Tax Commissioner 04/28/2008 New Cap Amount for the Land Preservation income Tax Credit
08-7 08-49 Tax Bulletins 04/21/2008 New Cap Amount for the Land Preservation income Tax Credit
08-41 08-41 Rulings of the Tax Commissioner 04/17/2008 Taxpayer underreported alcohol and food sales/Dept. of Alcoholic Beverage Control
08-40 08-40 Rulings of the Tax Commissioner 04/17/2008 City contends that the Taxpayer holds itself out as providing interior design services and should be classified as a business service
08-44 08-44 Rulings of the Tax Commissioner 04/17/2008 Wife's refunds to offset tax liabilities is entitled to relief as an innocent spouse
08-42 08-42 Rulings of the Tax Commissioner 04/17/2008 Taxpayer assessed sales tax on all sales transactions made prior to its registration
08-45 08-45 Rulings of the Tax Commissioner 04/17/2008 Tax on distributions received from Corporation A