Document # Public Document # Document Type Date Issued Description
06-45 06-45 Rulings of the Tax Commissioner 04/11/2006 Virginia law does not automatically allow a claim for credit for tax paid to another state
06-41 06-41 Rulings of the Tax Commissioner 04/10/2006 Individual subject to Virginia Income tax
06-42 06-42 Rulings of the Tax Commissioner 04/10/2006 Taxpayer's due process rights were not denied; Amended returns
06-40 06-40 Rulings of the Tax Commissioner 04/06/2006 Taxpayer did not establish a Virginia and not subject to any past tax liability
06-39 06-39 Rulings of the Tax Commissioner 04/06/2006 Local commissioner can make determination to accept an offer in compromise
06-37 06-37 Rulings of the Tax Commissioner 04/05/2006 Taxpayer failed to timely file amended return due to filing burden by IRS's RAR
06-38 06-38 Rulings of the Tax Commissioner 04/05/2006 Taxpayer had sufficient nexus with Virginia to be subject to corporate income tax
06-35 06-35 Rulings of the Tax Commissioner 04/04/2006 Tax on untaxed purchases of tangible personal property, including software royalties
06-36 06-36 Rulings of the Tax Commissioner 04/03/2006 Conveyance meets many of the initial requirements to qualify for the Credit
06-29 06-29 Rulings of the Tax Commissioner 03/27/2006 Study of Local Cigarette Tax Stamping Pursuant to HJR 12/27/05
06-34 06-34 Rulings of the Tax Commissioner 03/23/2006 Cleaning wafers are used directly in the Taxpayer's production process
06-32 06-32 Rulings of the Tax Commissioner 03/22/2006 A distribution center in Virginia would not, by itself, create nexus for the Taxpayers
06-33 06-33 Rulings of the Tax Commissioner 03/22/2006 Foreign source income subtraction adjusted to include the foreign royalty fees
06-27 06-27 Rulings of the Tax Commissioner 03/20/2006 Taxpayer failed to deduct management fees charged by Corporation B
06-28 06-28 Rulings of the Tax Commissioner 03/20/2006 Actions that indicate the Taxpayers changed their domicile
06-1 06-25 Tax Bulletins 03/16/2006 Fixed Date Conformity Update
06-25 06-25 Rulings of the Tax Commissioner 03/16/2006 Fixed Date Conformity Update
06-26 06-26 Rulings of the Tax Commissioner 03/15/2006 Second Quarter Interest Rates 2006
06-2 06-26 Tax Bulletins 03/15/2006 Second Quarter Interest Rates 2006
06-24 06-24 Rulings of the Tax Commissioner 03/08/2006 Coffee service providers are subject to tax on coffee brewing equipment
06-23 06-23 Rulings of the Tax Commissioner 02/28/2006 Erroneous assessment on taxes paid to another state; improper exemptions
06-21 06-21 Rulings of the Tax Commissioner 02/14/2006 The effective date of the nonprofit exemption would be the date the letter is issued
06-22 06-22 Rulings of the Tax Commissioner 02/14/2006 Taxpayer is not immune from retail sales and use tax prior to the date of exemption letter
06-19 06-19 Rulings of the Tax Commissioner 02/07/2006 Foreign source income subtraction technical fees incidental to licensing contracts
06-14 06-14 Rulings of the Tax Commissioner 02/07/2006 Entire gross receipts of the Taxpayer's business are subject to the BPOL tax