Document # Public Document # Document Type Date Issued Description
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
08-45 08-45 Rulings of the Tax Commissioner 04/17/2008 Tax on distributions received from Corporation A
08-39 08-39 Rulings of the Tax Commissioner 04/15/2008 Forklifts removed from audit preponderance of use is in exempt production activities.
08-36 08-36 Rulings of the Tax Commissioner 04/10/2008 Tax on meals provided free of charge to employees
08-37 08-37 Rulings of the Tax Commissioner 04/10/2008 Separate charges for the travel protection insurance are not taxable
08-35 08-35 Rulings of the Tax Commissioner 04/10/2008 Master Services Agreement; Transfer of property through a reorganization
08-38 08-38 Rulings of the Tax Commissioner 04/10/2008 Taxpayer abandoned Virginia domicile and established a domicile without Virginia
08-34 08-34 Rulings of the Tax Commissioner 04/04/2008 Primary purpose of the intercompany royalty and loan arrangements with IHC is the avoidance of state income tax.
08-30 08-30 Rulings of the Tax Commissioner 04/02/2008 The Taxpayer is a manufacturer of food products challenge County assessments.
08-33 08-33 Rulings of the Tax Commissioner 04/02/2008 Lump sum payment creates an inaccurate statement of Taxpayer's Virginia income
08-29 08-29 Rulings of the Tax Commissioner 04/02/2008 Assessed tax, compliance and amnesty penalty, interest on fixed asset and expense purchases
08-31 08-31 Rulings of the Tax Commissioner 04/02/2008 Taxpayer performed a number of actions that support a change in domicile
08-28 08-28 Rulings of the Tax Commissioner 04/02/2008 To qualify as exempt durable medical equipment, the product must meet the criteria
08-32 08-32 Rulings of the Tax Commissioner 04/02/2008 Lump sum payment creates an inaccurate statement of Taxpayer's Virginia income
08-48 08-48 Rulings of the Tax Commissioner 04/02/2008 Unlicensed nursing home will be eligible for exemption provided it meets the criteria required under Va. Code § 58.1-609.11
08-27 08-27 Rulings of the Tax Commissioner 03/25/2008 The Northern Virginia Transportation Authority
08-6 08-27 Tax Bulletins 03/25/2008 The Northern Virginia Transportation Authority
08-26 08-26 Rulings of the Tax Commissioner 03/20/2008 Foreign and interstate commerce exemption: Packing Materials
08-25 08-25 Rulings of the Tax Commissioner 03/20/2008 Complete administrative appeal not filed within 90 days after the assessment date
08-24 08-24 Rulings of the Tax Commissioner 03/13/2008 Motor vehicle repair labor and services sales and use tax (“Repair Tax”) and motor vehicle fuel sales tax NOW INVALID
08-5 08-24 Tax Bulletins 03/13/2008 Motor vehicle repair labor and services sales and use tax (“Repair Tax”) and motor vehicle fuel sales tax NOW INVALID
08-23 08-23 Rulings of the Tax Commissioner 03/11/2008 2008 second Quarter Interest Rates
08-4 08-23 Tax Bulletins 03/11/2008 2008 Second Quarter Interest Rates
08-16 08-16 Rulings of the Tax Commissioner 02/29/2008 Sales tax not collected sold items not supported by valid exemption certificates
08-17 08-17 Rulings of the Tax Commissioner 02/29/2008 Downloaded applications and upgrades remote installations and electronic mail communications