Document # Public Document # Document Type Date Issued Description
06-142 06-142 Rulings of the Tax Commissioner 12/08/2006 Alteration not intended to become permanently affixed to the realty
06-145 06-145 Rulings of the Tax Commissioner 12/08/2006 Taxpayer's sale of unused time-share weeks to the general public not taxed
06-141 06-141 Rulings of the Tax Commissioner 12/04/2006 Claim of Right Doctrine
06-140 06-140 Rulings of the Tax Commissioner 11/29/2006 Administrative Appeal Guidelines for tax assessments Issued by the Department
06-138 06-138 Rulings of the Tax Commissioner 11/01/2006 Guidelines and Rules for Virginia Communications Taxes
06-133 06-133 Rulings of the Tax Commissioner 10/31/2006 Ancillary and Primary business
06-132 06-132 Rulings of the Tax Commissioner 10/30/2006 Virginia domicile existed as established by the Department
06-135 06-135 Rulings of the Tax Commissioner 10/30/2006 Taxpayer's purchases of IUDs and pessaries do not qualify for exemption
06-134 06-134 Rulings of the Tax Commissioner 10/30/2006 Exempt tax on sales of bulk oxygen to a home healthcare facility
06-136 06-136 Rulings of the Tax Commissioner 10/30/2006 Virginia resident who failed to file timely individual income tax returns
06-137 06-137 Rulings of the Tax Commissioner 10/30/2006 Consumer use tax on untaxed purchases of tangible personal property
06-131 06-131 Rulings of the Tax Commissioner 10/25/2006 Government contracts; telecommunication engineering and installation services
06-127 06-127 Rulings of the Tax Commissioner 10/25/2006 Request for waiver of the Amnesty penalty is denied
06-128 06-128 Rulings of the Tax Commissioner 10/25/2006 Assessed tax, penalty and interest on underreported sales of automotive parts
06-126 06-126 Rulings of the Tax Commissioner 10/25/2006 Failure to pay retail sales tax at the time of purchase; sale for resale
06-130 06-130 Rulings of the Tax Commissioner 10/25/2006 Capital gain income included in the numerator of the sales factor
06-129 06-129 Rulings of the Tax Commissioner 10/25/2006 Occasional sale exemption on a three week fundraising event.
06-139 06-139 Rulings of the Tax Commissioner 10/24/2006 Voluntary Disclosure Request
06-066 Attorney General's Opinion 10/19/2006 Distributions from IRAs, 401Ks, and similar retirement plans
06-124 06-124 Rulings of the Tax Commissioner 10/17/2006 Taxpayers met burden of proving they intended to acquire domicile in State A
06-121 06-121 Rulings of the Tax Commissioner 10/17/2006 Use tax on refurbished production machine, capitalized as a fixed asset during audit
06-119 06-119 Rulings of the Tax Commissioner 10/17/2006 Company A is providing an exempt service monthly management fee is not taxable
06-120 06-120 Rulings of the Tax Commissioner 10/17/2006 Automobile dealer repairs and installs replacement parts on vehicles for sale
06-123 06-123 Rulings of the Tax Commissioner 10/17/2006 Taxpayer obtained certificate after the audit it was not accepted in good faith
06-122 06-122 Rulings of the Tax Commissioner 10/17/2006 Taxpayer assessed tax on untaxed sales to a customer