Document # Public Document # Document Type Date Issued Description
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
05-90 05-90 Rulings of the Tax Commissioner 06/09/2005 Corporate Nexus
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
05-91 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)
05-81 05-81 Rulings of the Tax Commissioner 06/09/2005 Guidelines For Appealing Local Mobile Property Taxes
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
05-97 05-97 Rulings of the Tax Commissioner 06/08/2005 Sales tax revenue generated by retailers under the Public Facilities Act.
05-86 05-86 Rulings of the Tax Commissioner 06/08/2005 Jeweler collects tax on the sale of the gold bullion
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
05-78 05-78 Rulings of the Tax Commissioner 05/31/2005 Food Tax Rate Reduction
05-7 05-78 Tax Bulletins 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