Document # Public Document # Document Type Date Issued Description
06-101 06-101 Rulings of the Tax Commissioner 10/05/2006 Continuous Positive Airway Pressure; durable medical equipment exemption
06-106 06-106 Rulings of the Tax Commissioner 10/05/2006 Property used in the microbrewery may not be considered part of the realty
06-105 06-105 Rulings of the Tax Commissioner 10/05/2006 The true object of the agreement is the provision of IT services
06-103 06-103 Rulings of the Tax Commissioner 10/05/2006 Collection with respect to sales of the scanning services and related software
06-109 06-109 Rulings of the Tax Commissioner 10/05/2006 Taxpayer is a Virginia domiciliary resident subject income taxation in Virginia
06-100 06-100 Rulings of the Tax Commissioner 10/05/2006 Invalid Certificates of Exemption
06-107 06-107 Rulings of the Tax Commissioner 10/05/2006 Corporations not doing business in VA and not connected with taxpayer's business
06-125 06-125 Rulings of the Tax Commissioner 10/03/2006 Agricultural credit associations not immune from state taxation
06-97 06-97 Rulings of the Tax Commissioner 09/29/2006 No definite place of business not subject to BPOL tax in the locality
06-99 06-99 Rulings of the Tax Commissioner 09/29/2006 Successfully change domicile from Virginia to State A
06-96 06-96 Rulings of the Tax Commissioner 09/29/2006 Pollution Control, Occasional Sale; Income Tax Apportionment
06-98 06-98 Rulings of the Tax Commissioner 09/29/2006 Food Tax Reduction Program; bottled drinking water is an "accessory food"
06-95 06-95 Rulings of the Tax Commissioner 09/28/2006 Taxpayer did not file a timely amended return
06-94 06-94 Rulings of the Tax Commissioner 09/28/2006 Gross receipts; passed through entity
06-6 06-93 Tax Bulletins 09/22/2006 Fourth Quarter Interest Rates 2006
06-93 06-93 Rulings of the Tax Commissioner 09/22/2006 Fourth Quarter Interest Rates 2006
06-87 06-87 Rulings of the Tax Commissioner 09/19/2006 Tax on untaxed rentals and set-up charges
06-92 06-92 Rulings of the Tax Commissioner 09/19/2006 Tax on purchases of tangible personal property used in construction projects
06-90 06-90 Rulings of the Tax Commissioner 09/19/2006 Applying the industrial manufacturing exemption to separate entities
06-88 06-88 Rulings of the Tax Commissioner 09/19/2006 Reclassify intercompany rent in computing the sales and property factors
06-89 06-89 Rulings of the Tax Commissioner 09/18/2006 Manufacturing exemption does not apply to the sale or lease of a photocopiers
06-86 06-86 Rulings of the Tax Commissioner 08/30/2006 Manufacturer of perishable food products in a Virginia facility
06-84 06-84 Rulings of the Tax Commissioner 08/25/2006 Leases of the fiber optic cable are real property
06-83 06-83 Rulings of the Tax Commissioner 08/25/2006 Tangible personal property, Federal government contracts
06-85 06-85 Rulings of the Tax Commissioner 08/25/2006 VA may tax certain income of a nondomiciliary even if it is not unitary