Document # Public Document # Document Type Date Issued Description
06-6 06-6 Rulings of the Tax Commissioner 01/19/2006 Meals sales and catering services to public institutions of learning are exempt from tax
06-7 06-7 Rulings of the Tax Commissioner 01/19/2006 Agricultural exemption, available under Va. Code § 58.1-609.2
06-5 06-5 Rulings of the Tax Commissioner 01/11/2006 Failure to file Virginia income tax
05-081 Attorney General's Opinion 01/09/2006 Taxes or assessments upon abutting property owners
06-4 06-4 Rulings of the Tax Commissioner 01/06/2006 Taxpayer contends income earned by the Corporation should be allocated to State A
06-3 06-3 Rulings of the Tax Commissioner 01/06/2006 Refinancing transactions qualify for the exemption under Va. Code § 58.1-803 D
06-1 06-1 Rulings of the Tax Commissioner 01/04/2006 Car rental fee is added as a separately stated item on the customer's hotel bill
06-2 06-2 Rulings of the Tax Commissioner 01/04/2006 Taxpayers filed timely returns, credit for additional income taxes paid to State A
06-31 06-31 Rulings of the Tax Commissioner 01/01/2006 Tobacco Products Tax Guidelines and Rules
05-172 05-172 Rulings of the Tax Commissioner 12/21/2005 First Quarter Interest Rates 2006
05-11 05-172 Tax Bulletins 12/21/2005 First Quarter Interest Rates 2006
05-169 05-169 Rulings of the Tax Commissioner 12/13/2005 Restaurants with locations throughout the United States
05-168 05-168 Rulings of the Tax Commissioner 12/12/2005 Definite place of business
05-167 05-167 Rulings of the Tax Commissioner 12/12/2005 Changes to the Business should change its classification
05-166 05-166 Rulings of the Tax Commissioner 12/08/2005 Contested equipment used directly in rendition of a public service
05-164 05-164 Rulings of the Tax Commissioner 12/05/2005 Local food and beverage tax
05-170 05-170 Rulings of the Tax Commissioner 12/05/2005 Land Preservation Tax Credit
05-163 05-163 Rulings of the Tax Commissioner 12/05/2005 Subtraction disallowed additional tax and interest on stock options assessed
05-073 Attorney General's Opinion 12/02/2005 Taxing jurisdiction of landowner's property from one locality to other locality
05-159 05-159 Rulings of the Tax Commissioner 10/07/2005 Using and consuming real property contractor
05-162 05-162 Rulings of the Tax Commissioner 10/07/2005 Taxpayer contends that it is a contract carrier, Aircraft
05-158 05-158 Rulings of the Tax Commissioner 10/07/2005 Unpaid taxes on purchase of farm equipment
05-161 05-161 Rulings of the Tax Commissioner 10/07/2005 Taxpayer contends that it is engaged in two separate businesses
05-160 05-160 Rulings of the Tax Commissioner 10/07/2005 Taxpayer did not have valid exemption certificates on file from its customers
05-157 05-157 Rulings of the Tax Commissioner 10/06/2005 Taxpayer contends the Department's position violates the Due Process Clause