Document # Public Document # Document Type Date Issued Description
05-13 05-13 Rulings of the Tax Commissioner 02/07/2005 Sales of jet fuel/aviation gasoline; ground handling services
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
05-4 05-4 Rulings of the Tax Commissioner 02/01/2005 Manufactures, sells, and services automated external defibrillators
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
05-8 05-8 Rulings of the Tax Commissioner 02/01/2005 Virginia domicile; Domicile in a different Country
05-6 05-6 Rulings of the Tax Commissioner 02/01/2005 Assets used in environmental services
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
04-055 Attorney General's Opinion 12/14/2004 If landowner has recorded perpetual easement held by locality devoted to open-space use, locality has no discretion and must grant open-space tax assessment to parcel so encumbered. If landowner proffers agreement not to change use of land, locality has discretion to accept, reject, or negotiate modification of agreement with landowner. Wetlands mitigation banks not otherwise wholly exempt from local real estate taxation must be assessed in same manner as similarly situated and classified property. Local tax assessor may require owners of wetlands mitigation banks to furnish certified statements of income and expenses attributable to such property.
04-218 04-218 Rulings of the Tax Commissioner 12/13/2004 Purchases of dental supplies were made on behalf of an individual
04-216 04-216 Rulings of the Tax Commissioner 12/10/2004 Corporate Officer Liability; failure to pay 2% aircraft tax
04-217 04-217 Rulings of the Tax Commissioner 12/10/2004 Sales of tangible personal property in interstate or foreign commerce; Audit sample
04-215 04-215 Rulings of the Tax Commissioner 12/10/2004 Assessments; statute of limitations