Document # Public Document # Document Type Date Issued Description
05-114 05-114 Rulings of the Tax Commissioner 07/18/2005 Software was delivered electronically to Va, Burden of proof on Taxpayer
05-110 05-110 Rulings of the Tax Commissioner 07/18/2005 Audit Sampling, Burden on Taxpayer to prove incorrect
05-107 05-107 Rulings of the Tax Commissioner 07/08/2005 Audit concluded Taxpayers changed their domicile from State A to Virginia
05-145 05-145 Rulings of the Tax Commissioner 07/08/2005 Hardaway Construction Corporation of Tennessee V. Department of Taxation
05-108 05-108 Rulings of the Tax Commissioner 07/08/2005 Estimated payments; refunds and adjustments: out-of-state tax credit
05-106 05-106 Rulings of the Tax Commissioner 07/08/2005 Sells and installs medical equipment; using and consuming contractor
05-105 05-105 Rulings of the Tax Commissioner 07/05/2005 Issues related to tax on purchased items for manufacturing
05-104 05-104 Rulings of the Tax Commissioner 07/05/2005 Income tax based on the false deductions
05-103 05-103 Rulings of the Tax Commissioner 07/01/2005 A parent corporation of an affiliated group files a combined Virginia return
05-101 05-101 Legislative Summaries 06/30/2005 2005 Legislative Summary
05-101 05-101 Rulings of the Tax Commissioner 06/30/2005 2005 Legislative Summary
05-100 05-100 Rulings of the Tax Commissioner 06/28/2005 Arm's length - intercompany transactions
05-98 05-98 Rulings of the Tax Commissioner 06/23/2005 Third Quarter Interest Rates
05-8 05-98 Tax Bulletins 06/23/2005 Third Quarter Interest Rates 2005
05-021 Attorney General's Opinion 06/14/2005 Design, establishment, and maintenance of secure data processing system containing confidential taxpayer information primarily is question of fact for local commissioner of revenue; commissioner should balance administrative discretion with statute governing secrecy of certain information obtained in performance of his duties and Government Data Collection and Dissemination Practices Act. Information contained on and access to such system is subject to secrecy. Design and construction of system without access to confidential data is not necessarily subject to secrecy provisions that prohibit commissioner from divulging certain information.
05-93 05-93 Rulings of the Tax Commissioner 06/10/2005 Government contractor engaged in providing consulting services
05-95 05-95 Rulings of the Tax Commissioner 06/10/2005 Items not used directly in the manufacturing process do not qualify for exemption
05-94 05-94 Rulings of the Tax Commissioner 06/10/2005 Classifacation as manufacturer
05-96 05-96 Rulings of the Tax Commissioner 06/10/2005 Performed sufficient actions to establish their new domicile in State A
05-88 05-88 Rulings of the Tax Commissioner 06/09/2005 Credit for income tax paid to another state was disallowed
05-89 05-89 Rulings of the Tax Commissioner 06/09/2005 Trust is subject to Virginia income tax
05-90 05-90 Rulings of the Tax Commissioner 06/09/2005 Corporate Nexus
05-92 05-92 Rulings of the Tax Commissioner 06/09/2005 Erroneous assessments
05-91 05-91 Rulings of the Tax Commissioner 06/09/2005 Domicile
05-87 05-87 Rulings of the Tax Commissioner 06/09/2005 Credit or offset under Treas. Reg. § 1.6050E-1(b)(4)