Document # Public Document # Document Type Date Issued Description
06-76 06-76 Rulings of the Tax Commissioner 08/23/2006 Corporation commercially domiciled; Nexus
06-75 06-75 Rulings of the Tax Commissioner 08/23/2006 Nexus; NOLD
06-77 06-77 Rulings of the Tax Commissioner 08/23/2006 Correct fair market value of property
06-79 06-79 Rulings of the Tax Commissioner 08/23/2006 County to re-evaluate production and manufacturing portions of a business.
06-74 06-74 Rulings of the Tax Commissioner 08/18/2006 Va. Code § 58.1-446
06-65 06-65 Rulings of the Tax Commissioner 08/18/2006 Court Case; Calcium Chloride vs Virginia Department of Taxation
06-68 06-68 Rulings of the Tax Commissioner 08/18/2006 Deduction disallowed for goodwill on bank franchise tax returns
06-67 06-67 Rulings of the Tax Commissioner 08/16/2006 Wholesale division does not qualify for the occasional sale exemption
06-61 06-61 Rulings of the Tax Commissioner 07/13/2006 2006 Legislative Summary
06-61 06-61 Legislative Summaries 07/13/2006 2006 Legislative Summary
06-56 06-56 Rulings of the Tax Commissioner 06/19/2006 Sales Tax Holiday Guidelines and Rules
06-044 Attorney General's Opinion 06/08/2006 Questioning the authority of the Governor to initiate and execute a spending plan
06-55 06-55 Rulings of the Tax Commissioner 05/31/2006 Taxpayer was unable to provide adequate records to perform the audit.
06-52 06-52 Rulings of the Tax Commissioner 04/28/2006 Does not meet the economic substance safe harbor under Title 23 VAC 10-120-361
06-49 06-49 Rulings of the Tax Commissioner 04/13/2006 Virtual campus of on-line education and training coursework
06-47 06-47 Rulings of the Tax Commissioner 04/11/2006 Airline filing requirements in Virginia for corporate income tax purposes
06-45 06-45 Rulings of the Tax Commissioner 04/11/2006 Virginia law does not automatically allow a claim for credit for tax paid to another state
06-36 06-36 Rulings of the Tax Commissioner 04/03/2006 Conveyance meets many of the initial requirements to qualify for the Credit
06-29 06-29 Rulings of the Tax Commissioner 03/27/2006 Study of Local Cigarette Tax Stamping Pursuant to HJR 12/27/05
06-33 06-33 Rulings of the Tax Commissioner 03/22/2006 Foreign source income subtraction adjusted to include the foreign royalty fees
06-27 06-27 Rulings of the Tax Commissioner 03/20/2006 Taxpayer failed to deduct management fees charged by Corporation B
06-28 06-28 Rulings of the Tax Commissioner 03/20/2006 Actions that indicate the Taxpayers changed their domicile
06-17 06-17 Rulings of the Tax Commissioner 02/06/2006 Out of state tax credits denied
06-15 06-15 Rulings of the Tax Commissioner 02/06/2006 D.C. corporate franchise tax is not eligible for the credit under Va. Code § 58.1-332
06-9 06-9 Rulings of the Tax Commissioner 01/27/2006 Contesting valuations of tangible personal property and methodology of validation