Document # Public Document # Document Type Date Issued Description
05-101 05-101 Legislative Summaries 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
05-96 05-96 Rulings of the Tax Commissioner 06/10/2005 Performed sufficient actions to establish their new domicile in State A
05-94 05-94 Rulings of the Tax Commissioner 06/10/2005 Classifacation as manufacturer
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
05-89 05-89 Rulings of the Tax Commissioner 06/09/2005 Trust is subject to Virginia income tax
05-92 05-92 Rulings of the Tax Commissioner 06/09/2005 Erroneous assessments
05-88 05-88 Rulings of the Tax Commissioner 06/09/2005 Credit for income tax paid to another state was disallowed
05-90 05-90 Rulings of the Tax Commissioner 06/09/2005 Corporate Nexus
05-87 05-87 Rulings of the Tax Commissioner 06/09/2005 Credit or offset under Treas. Reg. § 1.6050E-1(b)(4)
05-91 05-91 Rulings of the Tax Commissioner 06/09/2005 Domicile
05-81 05-81 Rulings of the Tax Commissioner 06/09/2005 Guidelines For Appealing Local Mobile Property Taxes
05-86 05-86 Rulings of the Tax Commissioner 06/08/2005 Jeweler collects tax on the sale of the gold bullion
05-82 05-82 Rulings of the Tax Commissioner 06/08/2005 Sales sample used to extrapolate the tax deficiency
05-85 05-85 Rulings of the Tax Commissioner 06/08/2005 Video production company to produce DVD subject to sales and use tax
05-84 05-84 Rulings of the Tax Commissioner 06/08/2005 Exemption for recordation taxes that are erroneously paid
05-99 05-99 Rulings of the Tax Commissioner 06/08/2005 Value of the products shipped outside Virginia included in the audit calculation
05-97 05-97 Rulings of the Tax Commissioner 06/08/2005 Sales tax revenue generated by retailers under the Public Facilities Act.
05-83 05-83 Rulings of the Tax Commissioner 06/08/2005 Restaurant underreported taxable sales
05-80 05-80 Rulings of the Tax Commissioner 06/01/2005 Permission to file a Consolidated Return
05-7 05-78 Tax Bulletins 05/31/2005 Food Tax Rate Reduction