Document # Public Document # Document Type Date Issued Description
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.
09-97 09-97 Rulings of the Tax Commissioner 06/11/2009 Systems integrator develops and implements systems solutions for federal government
09-77 09-77 Rulings of the Tax Commissioner 05/26/2009 Taxpayers changed their domicile from Virginia: Sole shareholder and employee
09-70 09-70 Rulings of the Tax Commissioner 05/15/2009 Taxpayer bears the burden of proof to demonstrate that property has been assessed at greater than fair market value.
09-67 09-67 Rulings of the Tax Commissioner 05/13/2009 Add Back; Valid Business Purpose; Royalties
09-68 09-68 Rulings of the Tax Commissioner 05/13/2009 Factoring fees paid to an affiliate; Taxes paid to another state
09-66 09-66 Rulings of the Tax Commissioner 05/13/2009 Income from Virginia Sources
09-60 09-60 Rulings of the Tax Commissioner 05/05/2009 Taxpayer's classification was changed from contractor to retailer
09-49 09-49 Rulings of the Tax Commissioner 04/27/2009 Taxpayer claimed an exception for 100% of royalties deducted on its federal tax returns
09-46 09-46 Rulings of the Tax Commissioner 04/27/2009 Full service banking assessed consumer use tax on purchases of tangible personal property
09-45 09-45 Rulings of the Tax Commissioner 04/27/2009 Full service banking assessed consumer use tax on purchases of tangible personal property
09-35 09-35 Rulings of the Tax Commissioner 03/31/2009 Tax on under-taxed sales, purchases of various machinery and equipment, supplies
09-32 09-32 Rulings of the Tax Commissioner 03/31/2009 Taxpayer applied the general retail sales and use tax rate to its sales of food
09-008 Attorney General's Opinion 03/19/2009 Statutorily appointed professional assessor complying with § 58.1-3300
09-16 09-16 Rulings of the Tax Commissioner 02/04/2009 Design, fabricate and install exhibits and the display structures for the exhibits
09-2 09-2 Rulings of the Tax Commissioner 02/04/2009 Lease payments and capital purchases included in the lease payments.
08-199 08-199 Rulings of the Tax Commissioner 12/19/2008 Department disallowed the allocation of Partnership A's income.
08-185 08-185 Rulings of the Tax Commissioner 10/17/2008 Major Business Facility Jobs Tax Credit ("MBFJTC").
08-188 08-188 Rulings of the Tax Commissioner 10/17/2008 The group files a consolidated corporate income tax return for federal purposes
08-058 Attorney General's Opinion 10/15/2008 Employees of the county assessor's may be sworn as deputy commissioners of the revenue.
08-172 08-172 Rulings of the Tax Commissioner 09/11/2008 Taxpayer taxes, penalties and interest owed by the Corporation will be discharged
08-157 08-157 Rulings of the Tax Commissioner 08/29/2008 Use tax on untaxed purchases ,dealer of mobile homes and as a contractor of modular buildings
08-040 Attorney General's Opinion 08/26/2008 County treasurer is responsible for receiving any asset forfeiture funds which must be held and used only for law-enforcement purposes
08-131 08-131 Rulings of the Tax Commissioner 07/30/2008 Taxpayer's responsibility to remit to the Department the applicable use tax
08-127 08-127 Rulings of the Tax Commissioner 07/15/2008 Sales Tax Holiday for Clothing and School Supplies Guidelines and Rules