Document # Public Document # Document Type Date Issued Description
06-52 06-52 Rulings of the Tax Commissioner 04/28/2006 Does not meet the economic substance safe harbor under Title 23 VAC 10-120-361
06-51 06-51 Rulings of the Tax Commissioner 04/24/2006 Tangible personal property treated as intangible property
06-50 06-50 Rulings of the Tax Commissioner 04/18/2006 Purchase of store fixtures from an out-of-state contractor for installation in VA
06-49 06-49 Rulings of the Tax Commissioner 04/13/2006 Virtual campus of on-line education and training coursework
06-47 06-47 Rulings of the Tax Commissioner 04/11/2006 Airline filing requirements in Virginia for corporate income tax purposes
06-48 06-48 Rulings of the Tax Commissioner 04/11/2006 Applicability of Cigarette and Tobacco Products Taxes
06-44 06-44 Rulings of the Tax Commissioner 04/11/2006 Virginia prepaid tuition; Virginia savings trust account
06-46 06-46 Rulings of the Tax Commissioner 04/11/2006 Assessed tax on management fees and other miscellaneous sales
06-43 06-43 Rulings of the Tax Commissioner 04/11/2006 Estate's income does not meet the definition of "income from Virginia sources"
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
06-38 06-38 Rulings of the Tax Commissioner 04/05/2006 Taxpayer had sufficient nexus with Virginia to be subject to corporate income tax
06-37 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
06-35 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
06-33 06-33 Rulings of the Tax Commissioner 03/22/2006 Foreign source income subtraction adjusted to include the foreign royalty fees
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
06-27 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