Document # Public Document # Document Type Date Issued Description
05-168 05-168 Rulings of the Tax Commissioner 12/12/2005 Definite place of business
05-166 05-166 Rulings of the Tax Commissioner 12/08/2005 Contested equipment used directly in rendition of a public service
05-165 05-165 Rulings of the Tax Commissioner 12/05/2005 "Total equity capital" as reported on the Call Report of a bank will adjusted
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
05-164 05-164 Rulings of the Tax Commissioner 12/05/2005 Local food and beverage tax
05-073 Attorney General's Opinion 12/02/2005 Taxing jurisdiction of landowner's property from one locality to other locality
05-160 05-160 Rulings of the Tax Commissioner 10/07/2005 Taxpayer did not have valid exemption certificates on file from its customers
05-159 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
05-157 05-157 Rulings of the Tax Commissioner 10/06/2005 Taxpayer contends the Department's position violates the Due Process Clause
05-156 05-156 Rulings of the Tax Commissioner 10/04/2005 Taxpayer failed to remit use tax on numerous invoice
05-155 05-155 Rulings of the Tax Commissioner 10/04/2005 Tax on management fees in connection with the operation of cafeterias
05-173 05-173 Rulings of the Tax Commissioner 09/23/2005 Amnesty penalty and federal large corporate underpayment interest rate
05-10 05-154 Tax Bulletins 09/23/2005 Fourth Quarter Interest Rates 2005
05-154 05-154 Rulings of the Tax Commissioner 09/23/2005 Fourth Quarter Interest Rates
05-153 05-153 Rulings of the Tax Commissioner 09/22/2005 Exemption certificate obtained after the start of an audit.
05-9 05-152 Tax Bulletins 09/16/2005 IMPORTANT INFORMATION REGARDING HURRICANE KATRINA DISASTER RELIEF: FEMA AND AMERICAN RED CROSS DEBIT CARDS
05-151 05-151 Rulings of the Tax Commissioner 09/09/2005 Virginia conforms to federal law concerning taxable distributions made by estates
05-149 05-149 Rulings of the Tax Commissioner 09/08/2005 Taxpayer does not meet the definition of a financial corporation
05-150 05-150 Rulings of the Tax Commissioner 09/08/2005 Military husband was not a domiciliary resident of VA and the wife had no income
05-147 05-147 Rulings of the Tax Commissioner 08/30/2005 Classification of a TP engaged in both exterminating and contracting business
05-148 05-148 Rulings of the Tax Commissioner 08/30/2005 Machinery & Tools directly used in the manufacturing process