Document # Public Document # Document Type Date Issued Description
05-149 05-149 Rulings of the Tax Commissioner 09/08/2005 Taxpayer does not meet the definition of a financial corporation
05-148 05-148 Rulings of the Tax Commissioner 08/30/2005 Machinery & Tools directly used in the manufacturing process
05-147 05-147 Rulings of the Tax Commissioner 08/30/2005 Classification of a TP engaged in both exterminating and contracting business
05-143 05-143 Rulings of the Tax Commissioner 08/26/2005 Taxpayer asserts that all of its income is used to fund its charitable purpose
05-144 05-144 Rulings of the Tax Commissioner 08/26/2005 Taxpayer states it has constitutional income tax nexus in all states.
05-142 05-142 Rulings of the Tax Commissioner 08/26/2005 Refunds due as a result of a correction in classification
05-141 05-141 Rulings of the Tax Commissioner 08/25/2005 User and consumer of tangible personal property is liable for the tax with purchase
05-140 05-140 Rulings of the Tax Commissioner 08/25/2005 Items which are not an immediate part of actual production are not exempt
05-139 05-139 Rulings of the Tax Commissioner 08/23/2005 Application of Va. Code § 58.1-446
05-137 05-137 Rulings of the Tax Commissioner 08/22/2005 Gift transactions to out-of-state recipients
05-138 05-138 Rulings of the Tax Commissioner 08/22/2005 Gift transactions to out-of-state recipients
05-027 Attorney General's Opinion 08/19/2005 Authority for locality to impose greater threshold amount of gross receipts for purposes of BPOL tax than statutory minimum; locality may create subclassification of BPOL business classification and apply different threshold of gross receipts, provided threshold is greater than applicable statutory threshold and reasonable municipal policy exists to justify classifications.
05-146 05-146 Rulings of the Tax Commissioner 08/17/2005 Cisco Systems, Inc., et al v. Thorson Tax Commissioner At Law No, 219609
05-135 05-135 Rulings of the Tax Commissioner 08/10/2005 Taxpayer was assessed tax on its untaxed sales of Metamucil
05-132 05-132 Rulings of the Tax Commissioner 08/10/2005 Corporate penalties and interest can be converted to a corporate officer
05-136 05-136 Rulings of the Tax Commissioner 08/10/2005 Land Preservation Tax Credits
05-134 05-134 Rulings of the Tax Commissioner 08/10/2005 Tax applies to tangible personal property whether it is actually received
05-133 05-133 Rulings of the Tax Commissioner 08/10/2005 ATV used for farm repairs is taxable
05-130 05-130 Rulings of the Tax Commissioner 08/03/2005 Taxpayer must prove taxes were erroneously collected
05-129 05-129 Rulings of the Tax Commissioner 08/03/2005 Methods of valuation of tangible property
05-131 05-131 Rulings of the Tax Commissioner 08/03/2005 Assessment of use tax on job materials used in out-of-state jobs is erroneous.
05-127 05-127 Rulings of the Tax Commissioner 08/02/2005 Failure to charge retail sales and use tax on separately stated service charges
05-128 05-128 Rulings of the Tax Commissioner 08/02/2005 Nexus
05-126 05-126 Rulings of the Tax Commissioner 08/02/2005 Certain items are exempt from the retail sales and use tax
05-028 Attorney General's Opinion 08/01/2005 Violation of uniformity of taxation provision of Constitution of Virginia for locality to impose progressive tax rate on residential real estate based upon assessed value.