Document # Public Document # Document Type Date Issued Description
06-23 06-23 Rulings of the Tax Commissioner 02/28/2006 Erroneous assessment on taxes paid to another state; improper exemptions
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
06-21 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
06-14 06-14 Rulings of the Tax Commissioner 02/07/2006 Entire gross receipts of the Taxpayer's business are subject to the BPOL tax
06-19 06-19 Rulings of the Tax Commissioner 02/07/2006 Foreign source income subtraction technical fees incidental to licensing contracts
06-11 06-11 Rulings of the Tax Commissioner 02/07/2006 Excise taxes on motor fuels not claim an exclusion on BPOL tax returns.
06-18 06-18 Rulings of the Tax Commissioner 02/07/2006 Qualified pension trust; pass-through entities that generate Virginia source income
06-20 06-20 Rulings of the Tax Commissioner 02/07/2006 TP claims records maintained were sufficient to determine its tax liability
06-13 06-13 Rulings of the Tax Commissioner 02/07/2006 Permission to use an alternative method of apportionment denied
06-12 06-12 Rulings of the Tax Commissioner 02/07/2006 Fabrication, sale and onsite erection of prefabricated buildings
06-10 06-10 Rulings of the Tax Commissioner 02/06/2006 A pass-through entity must perform a computation to determine a corporate income tax as if it were a corporation.
06-15 06-15 Rulings of the Tax Commissioner 02/06/2006 D.C. corporate franchise tax is not eligible for the credit under Va. Code § 58.1-332
06-16 06-16 Rulings of the Tax Commissioner 02/06/2006 Taxpayer's application for correction is barred by the statute of limitations
06-17 06-17 Rulings of the Tax Commissioner 02/06/2006 Out of state tax credits denied
06-9 06-9 Rulings of the Tax Commissioner 01/27/2006 Contesting valuations of tangible personal property and methodology of validation
06-8 06-8 Rulings of the Tax Commissioner 01/26/2006 The County classified the Taxpayer as a "Utility Service Company"
06-7 06-7 Rulings of the Tax Commissioner 01/19/2006 Agricultural exemption, available under Va. Code § 58.1-609.2
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
06-30 06-30 Rulings of the Tax Commissioner 01/19/2006 Guidelines Governing Incentive Payments To Small Tobacco Product Manufacture Pursuant to Senate Bill 1332 (2005)
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