Document # Public Document # Document Type Date Issued Description
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
05-13 05-13 Rulings of the Tax Commissioner 02/07/2005 Sales of jet fuel/aviation gasoline; ground handling services
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
05-11 05-11 Rulings of the Tax Commissioner 02/04/2005 Fee charged for credit card service is not subject to tax
05-9 05-9 Rulings of the Tax Commissioner 02/03/2005 Items at issue for use in a religious worship service
05-10 05-10 Rulings of the Tax Commissioner 02/03/2005 Sale of direct mail advertising packets
05-8 05-8 Rulings of the Tax Commissioner 02/01/2005 Virginia domicile; Domicile in a different Country
05-7 05-7 Rulings of the Tax Commissioner 02/01/2005 Domicile; living arrangements in State A were short-term, informal
05-5 05-5 Rulings of the Tax Commissioner 02/01/2005 Landscape contractor/ real property work/treated it as a retailer
05-6 05-6 Rulings of the Tax Commissioner 02/01/2005 Assets used in environmental services
05-4 05-4 Rulings of the Tax Commissioner 02/01/2005 Manufactures, sells, and services automated external defibrillators
05-3 05-3 Rulings of the Tax Commissioner 01/21/2005 City valuation of the Taxpayer's property /fair market value
05-2 05-2 Rulings of the Tax Commissioner 01/19/2005 Imaging process industrial manufacturing/fabricator
05-1 05-1 Rulings of the Tax Commissioner 01/18/2005 Gross receipts attributed to business in other states
05-171 05-171 Rulings of the Tax Commissioner 01/16/2005 Foreign source income
04-224 04-224 Rulings of the Tax Commissioner 12/31/2004 Circuit City Stores, Inc vs Virginia Department of Taxation
04-223 04-223 Rulings of the Tax Commissioner 12/30/2004 Caterer; tangible personal property use in the preparation & serving food
04-221 04-221 Rulings of the Tax Commissioner 12/28/2004 Classification of for-profit, structured 24-hour residential licensed medical care facility
04-078 Attorney General's Opinion 12/23/2004 Lots, which are not 'subdivision' per ordinance, created after July 1, 1983, by recorded plat subject to ordinance may be aggregated to meet land-use taxation minimum acreage requirements. Local taxing official must assess back taxes and rollback taxes for 3 preceding tax years; may correct property valuation error subject to rollback taxes within 3 years of such assessment.
04-222 04-222 Rulings of the Tax Commissioner 12/22/2004 Transit Companies established as public service corporations
04-220 04-220 Rulings of the Tax Commissioner 12/17/2004 First Quarter Interest Rates 2005
04-5 04-220 Tax Bulletins 12/17/2004 First Quarter Interest Rates 2005