Document # Public Document # Document Type Date Issued Description
05-38 05-38 Rulings of the Tax Commissioner 03/16/2005 Payments made to the Taxpayers are "guaranteed payments."
05-36 05-36 Rulings of the Tax Commissioner 03/16/2005 Domicile; lump-sum severance payment
05-33 05-33 Rulings of the Tax Commissioner 03/15/2005 Subchapter S corporation; domicile
05-32 05-32 Rulings of the Tax Commissioner 03/15/2005 Income tax for compensation generated through stock options
05-34 05-34 Rulings of the Tax Commissioner 03/15/2005 Converted Taxpayers' individual income tax returns
05-31 05-31 Rulings of the Tax Commissioner 03/11/2005 Tangible personal property used or consumed in the operation of business
05-30 05-30 Rulings of the Tax Commissioner 03/10/2005 Retroactive permission to change filing methods
05-1 05-27 Tax Bulletins 03/07/2005 Important Information Regarding 2004 Virginia Income Tax Returns
05-27 05-27 Rulings of the Tax Commissioner 03/07/2005 Important Information Regarding 2004 Virginia Income Tax Returns
05-25 05-25 Rulings of the Tax Commissioner 03/07/2005 Intercompany transfers from gross receipts
05-28 05-28 Rulings of the Tax Commissioner 03/07/2005 Distorted Virginia taxable income; Nexus
05-26 05-26 Rulings of the Tax Commissioner 03/07/2005 Marketer and distributor of animal health products
05-22 05-22 Rulings of the Tax Commissioner 03/04/2005 Shipping products from VA plants to the out-of-state distribution facility
05-23 05-23 Rulings of the Tax Commissioner 03/04/2005 Cleaning kits included in the box of thermal labels
05-24 05-24 Rulings of the Tax Commissioner 03/03/2005 Manufacturer rebates and discounts
05-21 05-21 Rulings of the Tax Commissioner 03/02/2005 Tangible personal property used in the pre-production activity
05-29 05-29 Rulings of the Tax Commissioner 03/02/2005 Trademarks/Royalty Fee
05-20 05-20 Rulings of the Tax Commissioner 02/28/2005 Refinancing with the same lender
05-19 05-19 Rulings of the Tax Commissioner 02/28/2005 Taxpayer is allowed to carry the 1993 federal NOLD forward to the 1994
05-18 05-18 Rulings of the Tax Commissioner 02/25/2005 Distribution of passive income from rental real estate limited partnership
05-17 05-17 Rulings of the Tax Commissioner 02/18/2005 Tobacco Products Tax Guidelines and Rules
05-16 05-16 Rulings of the Tax Commissioner 02/09/2005 Untaxed purchases of tangible assets; government contracts
05-15 05-15 Rulings of the Tax Commissioner 02/07/2005 LLC does not have nexus with Virginia
05-14 05-14 Rulings of the Tax Commissioner 02/07/2005 Denial of the Empowerment Zone Employment Credit
05-12 05-12 Rulings of the Tax Commissioner 02/07/2005 Method of conveyance by tangible means and not via an electronic method