Document # Public Document # Document Type Date Issued Description
06-102 06-102 Rulings of the Tax Commissioner 10/05/2006 Application of the audiovisual and manufacturing exemptions
06-96 06-96 Rulings of the Tax Commissioner 09/29/2006 Pollution Control, Occasional Sale; Income Tax Apportionment
06-97 06-97 Rulings of the Tax Commissioner 09/29/2006 No definite place of business not subject to BPOL tax in the locality
06-99 06-99 Rulings of the Tax Commissioner 09/29/2006 Successfully change domicile from Virginia to State A
06-90 06-90 Rulings of the Tax Commissioner 09/19/2006 Applying the industrial manufacturing exemption to separate entities
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
06-75 06-75 Rulings of the Tax Commissioner 08/23/2006 Nexus; NOLD
06-79 06-79 Rulings of the Tax Commissioner 08/23/2006 County to re-evaluate production and manufacturing portions of a business.
06-65 06-65 Rulings of the Tax Commissioner 08/18/2006 Court Case; Calcium Chloride vs Virginia Department of Taxation
06-72 06-72 Rulings of the Tax Commissioner 08/18/2006 Software royalty fees charged by vendors, use of prewritten licensed software
06-73 06-73 Rulings of the Tax Commissioner 08/18/2006 Using and consuming contractor, live haul poultry containers
06-69 06-69 Rulings of the Tax Commissioner 08/18/2006 Bank Franchise deduction for retained earnings and surplus of certain subsidiaries
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
06-54 06-54 Rulings of the Tax Commissioner 05/31/2006 Taxpayer has not met the criteria showing that he abandoned his VA domicile
06-49 06-49 Rulings of the Tax Commissioner 04/13/2006 Virtual campus of on-line education and training coursework
06-46 06-46 Rulings of the Tax Commissioner 04/11/2006 Assessed tax on management fees and other miscellaneous sales
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
06-35 06-35 Rulings of the Tax Commissioner 04/04/2006 Tax on untaxed purchases of tangible personal property, including software royalties
06-29 06-29 Rulings of the Tax Commissioner 03/27/2006 Study of Local Cigarette Tax Stamping Pursuant to HJR 12/27/05
06-28 06-28 Rulings of the Tax Commissioner 03/20/2006 Actions that indicate the Taxpayers changed their domicile
06-30 06-30 Rulings of the Tax Commissioner 01/19/2006 Guidelines Governing Incentive Payments To Small Tobacco Product Manufacture Pursuant to Senate Bill 1332 (2005)
06-2 06-2 Rulings of the Tax Commissioner 01/04/2006 Taxpayers filed timely returns, credit for additional income taxes paid to State A
06-31 06-31 Rulings of the Tax Commissioner 01/01/2006 Tobacco Products Tax Guidelines and Rules