Document # Public Document # Document Type Date Issued Description
05-158 05-158 Rulings of the Tax Commissioner 10/07/2005 Unpaid taxes on purchase of farm equipment
05-160 05-160 Rulings of the Tax Commissioner 10/07/2005 Taxpayer did not have valid exemption certificates on file from its customers
05-161 05-161 Rulings of the Tax Commissioner 10/07/2005 Taxpayer contends that it is engaged in two separate businesses
05-162 05-162 Rulings of the Tax Commissioner 10/07/2005 Taxpayer contends that it is a contract carrier, Aircraft
05-157 05-157 Rulings of the Tax Commissioner 10/06/2005 Taxpayer contends the Department's position violates the Due Process Clause
05-155 05-155 Rulings of the Tax Commissioner 10/04/2005 Tax on management fees in connection with the operation of cafeterias
05-156 05-156 Rulings of the Tax Commissioner 10/04/2005 Taxpayer failed to remit use tax on numerous invoice
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
05-173 05-173 Rulings of the Tax Commissioner 09/23/2005 Amnesty penalty and federal large corporate underpayment interest rate
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
05-148 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
05-140 05-140 Rulings of the Tax Commissioner 08/25/2005 Items which are not an immediate part of actual production are not exempt
05-141 05-141 Rulings of the Tax Commissioner 08/25/2005 User and consumer of tangible personal property is liable for the tax with purchase
05-139 05-139 Rulings of the Tax Commissioner 08/23/2005 Application of Va. Code § 58.1-446
05-138 05-138 Rulings of the Tax Commissioner 08/22/2005 Gift transactions to out-of-state recipients
05-137 05-137 Rulings of the Tax Commissioner 08/22/2005 Gift transactions to out-of-state recipients