Document # Public Document # Document Type Date Issued Description
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
04-215 04-215 Rulings of the Tax Commissioner 12/10/2004 Assessments; statute of limitations
04-217 04-217 Rulings of the Tax Commissioner 12/10/2004 Sales of tangible personal property in interstate or foreign commerce; Audit sample
04-219 04-219 Rulings of the Tax Commissioner 12/09/2004 Safety Apparel Used by Production Line Employees
04-213 04-213 Rulings of the Tax Commissioner 12/08/2004 Manufacturer/distributor third-party transactions; interstate commerce
04-214 04-214 Rulings of the Tax Commissioner 12/08/2004 Stock transaction and other purchases qualified as an occasional sale
04-210 04-210 Rulings of the Tax Commissioner 12/03/2004 Sales made to a government entity; the government exemption is not available
04-212 04-212 Rulings of the Tax Commissioner 12/03/2004 The courts have refused to allow the addition to tax under I.R.C. § 6655 to be adjusted
04-207 04-207 Rulings of the Tax Commissioner 11/30/2004 Taxable users/consumers of tangible personal property that is purchased tax exempt
04-208 04-208 Rulings of the Tax Commissioner 11/30/2004 Charge for renting room is taxable
04-209 04-209 Rulings of the Tax Commissioner 11/30/2004 Classification of Manufacturing Business
04-205 04-205 Rulings of the Tax Commissioner 11/24/2004 Omission on the substitute resale exemption certificates
04-206 04-206 Rulings of the Tax Commissioner 11/24/2004 Virginia Nexus
04-204 04-204 Rulings of the Tax Commissioner 11/23/2004 Tax on purchases for use in the performance of real property construction contracts