Document # Public Document # Document Type Date Issued Description
07-86 07-86 Rulings of the Tax Commissioner 05/25/2007 Calendars were not provided to the not meeting the definition of media advertising
07-74 07-74 Rulings of the Tax Commissioner 05/18/2007 True object of the contract is the performance of a service license fees exempt
07-56 07-56 Rulings of the Tax Commissioner 05/10/2007 Dealer fails to maintain adequate records; Underreported sales
07-37 07-37 Rulings of the Tax Commissioner 04/20/2007 The use of a Virginia Distributor by Company A does not create nexus for Company A
07-29 07-29 Rulings of the Tax Commissioner 04/09/2007 Failure to file and pay withholding taxes
07-30 07-30 Rulings of the Tax Commissioner 04/09/2007 Auditor used the Taxpayer's prior audit, dealer failed to maintain adequate records
07-27 07-27 Rulings of the Tax Commissioner 04/02/2007 Court Case Intersections Inc., vs Virginia Department of Taxation
07-11 07-11 Rulings of the Tax Commissioner 03/15/2007 Cigarette Tax Increased Compliance Efforts
07-3 07-11 Tax Bulletins 03/15/2007 Cigarette Tax Increased Compliance Efforts
07-9 07-9 Rulings of the Tax Commissioner 03/12/2007 Guidelines for Qualified Appraisals
07-8 07-8 Rulings of the Tax Commissioner 03/09/2007 Rental of private residences are deemed occasional sales for the two week period
07-2 07-2 Rulings of the Tax Commissioner 01/10/2007 Proper valuation method for certain assets when a stock transfer has occurred
07-1 07-1 Rulings of the Tax Commissioner 01/09/2007 Credit not eligible for transfer because the donation occurred before 01/01/02
06-147 06-147 Rulings of the Tax Commissioner 12/08/2006 Combination packages, shipping & handling charges and annual renewal fee
06-138 06-138 Rulings of the Tax Commissioner 11/01/2006 Guidelines and Rules for Virginia Communications Taxes
06-136 06-136 Rulings of the Tax Commissioner 10/30/2006 Virginia resident who failed to file timely individual income tax returns
06-129 06-129 Rulings of the Tax Commissioner 10/25/2006 Occasional sale exemption on a three week fundraising event.
06-121 06-121 Rulings of the Tax Commissioner 10/17/2006 Use tax on refurbished production machine, capitalized as a fixed asset during audit
06-111 06-111 Rulings of the Tax Commissioner 10/10/2006 Combined corporate income tax return, Virginia domiciled company
06-102 06-102 Rulings of the Tax Commissioner 10/05/2006 Application of the audiovisual and manufacturing exemptions
06-107 06-107 Rulings of the Tax Commissioner 10/05/2006 Corporations not doing business in VA and not connected with taxpayer's business
06-87 06-87 Rulings of the Tax Commissioner 09/19/2006 Tax on untaxed rentals and set-up charges
06-85 06-85 Rulings of the Tax Commissioner 08/25/2006 VA may tax certain income of a nondomiciliary even if it is not unitary
06-83 06-83 Rulings of the Tax Commissioner 08/25/2006 Tangible personal property, Federal government contracts
06-82 06-82 Rulings of the Tax Commissioner 08/24/2006 Virginia based income