Document # Public Document # Document Type Date Issued Description
10-38 10-38 Rulings of the Tax Commissioner 04/08/2010 Commissioner is not authorized to waive the statute of limitations
10-36 10-36 Rulings of the Tax Commissioner 04/08/2010 BPOL tax assessed in a manner consistent with state law local ordinance
10-20 10-20 Rulings of the Tax Commissioner 03/26/2010 Taxpayer was correctly classified as a using and consuming real property contractor
10-23 10-23 Rulings of the Tax Commissioner 03/26/2010 "If husband or wife is a resident and the other is a nonresident, separate taxes shall be determined on their separate Virginia taxable incomes..."
10-003 Attorney General's Opinion 03/17/2010 City assesses real property on a twelve-month basis reassessed before the twelve-month period has expired.
10-1 10-1 Rulings of the Tax Commissioner 01/13/2010 Out-of state manufacturer, produces and sells school yearbooks to public schools.
09-186 09-186 Rulings of the Tax Commissioner 12/18/2009 Application of the occasional sale exemption to tangible personal property
09-180 09-180 Rulings of the Tax Commissioner 11/19/2009 Guidelines and Rules for the Motor Vehicle Fuel Sales Tax
09-067 Attorney General's Opinion 11/03/2009 A treasurer's actions to collect taxes and related charges on behalf of the Commonwealth constitute "part of the official duties of such treasurer".
09-169 09-169 Rulings of the Tax Commissioner 10/23/2009 Office located outside of Virginia and no individuals entering Virginia on behalf of the Company.
09-064 Attorney General's Opinion 10/20/2009 Divide proportionally a farm that is situated in a county and in a town within the county and enter the farm as two separate line items on the land books.
09-158 09-158 Rulings of the Tax Commissioner 10/16/2009 Restaurant audited and assessed tax on sales and fixed asset purchases.
09-152 09-152 Rulings of the Tax Commissioner 10/16/2009 Assessment made on the Taxpayer's sales, expense purchases and asset purchases.
09-066 Attorney General's Opinion 10/02/2009 Admissions tax ; Meals Tax
09-129 09-129 Rulings of the Tax Commissioner 09/08/2009 Wife was an actual resident in 2006, but husband was not an actual resident
09-122 09-122 Rulings of the Tax Commissioner 08/07/2009 Taxpayers did conduct their Schedule C business for profit and are entitled to claim the full deductions generated by their real estate activities
09-044 Attorney General's Opinion 08/03/2009 A nonprofit property holding company that is organized for religious purposes retains the same property tax exemption as its sole member, an incorporated church.
09-118 09-118 Rulings of the Tax Commissioner 07/31/2009 Use of repealed public service corporation exemption while selling communications equipment.
09-115 09-115 Rulings of the Tax Commissioner 07/31/2009 Taxpayer believes that the add back should be allowed on a pre-apportionment basis.
09-109 09-109 Rulings of the Tax Commissioner 07/01/2009 Sales Tax Holiday for Clothing and School Supplies, Guidelines and Rules
09-8 09-99 Tax Bulletins 06/23/2009 The Sale of Food or The Sale of Tickets to Events That Include Food By Nonprofit Organizations
09-99 09-99 Rulings of the Tax Commissioner 06/23/2009 The Sale of Food or The Sale of Tickets to Events That Include Food By Nonprofit Organizations
09-98 09-98 Legislative Summaries 06/16/2009 2009 Legislative Summary
09-98 09-98 Rulings of the Tax Commissioner 06/16/2009 2009 Legislative Summary
09-95 09-95 Rulings of the Tax Commissioner 06/11/2009 Taxpayers spent less than 183 days a year in Virginia during the taxable years at issue.