Document # Public Document # Document Type Date Issued Description
05-87 05-87 Rulings of the Tax Commissioner 06/09/2005 Credit or offset under Treas. Reg. § 1.6050E-1(b)(4)
05-86 05-86 Rulings of the Tax Commissioner 06/08/2005 Jeweler collects tax on the sale of the gold bullion
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
05-84 05-84 Rulings of the Tax Commissioner 06/08/2005 Exemption for recordation taxes that are erroneously paid
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
05-99 05-99 Rulings of the Tax Commissioner 06/08/2005 Value of the products shipped outside Virginia included in the audit calculation
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
05-78 05-78 Rulings of the Tax Commissioner 05/31/2005 Food Tax Rate Reduction
05-77 05-77 Rulings of the Tax Commissioner 05/26/2005 Transportation district imposing the two percent motor vehicle fuel tax
05-79 05-79 Rulings of the Tax Commissioner 05/23/2005 Classification of rental of independent living apartment units
05-76 05-76 Rulings of the Tax Commissioner 05/19/2005 Land Preservation Tax Credits
05-75 05-75 Rulings of the Tax Commissioner 05/16/2005 Taxpayer's contract meets the FAR definitions of IR&D
05-102 05-102 Rulings of the Tax Commissioner 05/13/2005 Cigarette Tax Rate Increase Guidelines and Rules, House Bill 5018
05-74 05-74 Rulings of the Tax Commissioner 05/09/2005 Distribution from a retirement plan not reported as Virginia source income
05-73 05-73 Rulings of the Tax Commissioner 05/09/2005 Audit sample and extrapolation.
05-70 05-70 Rulings of the Tax Commissioner 05/06/2005 Broadcasting equipment and parts and accessories
05-72 05-72 Rulings of the Tax Commissioner 05/06/2005 Miscellaneous income should be included in sales factor
05-69 05-69 Rulings of the Tax Commissioner 05/06/2005 Filing Requirements For investment Pass-Through Entities
05-6 05-69 Tax Bulletins 05/06/2005 Important Information Regarding Filing Requirements For Pass-Through Entities
05-71 05-71 Rulings of the Tax Commissioner 05/06/2005 Refusal to file the requested individual returns
05-64 05-64 Rulings of the Tax Commissioner 04/26/2005 Gross proceeds from the leased equipment; Registration.
05-65 05-65 Rulings of the Tax Commissioner 04/26/2005 Unified nonresident individual income tax returns