Document # Public Document # Document Type Date Issued Description
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
05-134 05-134 Rulings of the Tax Commissioner 08/10/2005 Tax applies to tangible personal property whether it is actually received
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.
05-130 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
05-126 05-126 Rulings of the Tax Commissioner 08/02/2005 Certain items are exempt from the retail sales and use tax
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
05-028 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.
05-125 05-125 Rulings of the Tax Commissioner 07/26/2005 Land Preservation Tax Credit
05-123 05-123 Rulings of the Tax Commissioner 07/25/2005 Virginia Prepaid Education Program
05-124 05-124 Rulings of the Tax Commissioner 07/25/2005 Converted traditional individual retirement account ("IRA") to a Roth IRA
05-122 05-122 Rulings of the Tax Commissioner 07/22/2005 Land Preservation Tax Credit
05-121 05-121 Rulings of the Tax Commissioner 07/20/2005 Application of tax to fire and security systems sold and installed
05-120 05-120 Rulings of the Tax Commissioner 07/19/2005 Domiciliary residents liable for VA income tax earned in specified time period
05-118 05-118 Rulings of the Tax Commissioner 07/19/2005 Gross receipts, Sales made in other states
05-119 05-119 Rulings of the Tax Commissioner 07/19/2005 Professional service business/Personal service business
05-116 05-116 Rulings of the Tax Commissioner 07/19/2005 Ophthalmic laboratory is separate from the retail optical departments
05-117 05-117 Rulings of the Tax Commissioner 07/19/2005 Recalculate the BPOL tax assessment using payroll apportionment
05-114 05-114 Rulings of the Tax Commissioner 07/18/2005 Software was delivered electronically to Va, Burden of proof on Taxpayer
05-113 05-113 Rulings of the Tax Commissioner 07/18/2005 Exemption, Four species of llamas and any interbred offspring, Llama farmer
05-109 05-109 Rulings of the Tax Commissioner 07/18/2005 Taxpayer failed to provide the documentation assessment upheld
05-110 05-110 Rulings of the Tax Commissioner 07/18/2005 Audit Sampling, Burden on Taxpayer to prove incorrect
05-111 05-111 Rulings of the Tax Commissioner 07/18/2005 Tax assessed on items rented or leased, Disposable items, Catering services