Document # Public Document # Document Type Date Issued Description
05-128 05-128 Rulings of the Tax Commissioner 08/02/2005 Nexus
05-127 05-127 Rulings of the Tax Commissioner 08/02/2005 Failure to charge retail sales and use tax on separately stated service charges
05-109 05-109 Rulings of the Tax Commissioner 07/18/2005 Taxpayer failed to provide the documentation assessment upheld
05-111 05-111 Rulings of the Tax Commissioner 07/18/2005 Tax assessed on items rented or leased, Disposable items, Catering services
05-115 05-115 Rulings of the Tax Commissioner 07/18/2005 Late payments and audit extensions
05-110 05-110 Rulings of the Tax Commissioner 07/18/2005 Audit Sampling, Burden on Taxpayer to prove incorrect
05-106 05-106 Rulings of the Tax Commissioner 07/08/2005 Sells and installs medical equipment; using and consuming contractor
05-107 05-107 Rulings of the Tax Commissioner 07/08/2005 Audit concluded Taxpayers changed their domicile from State A to Virginia
05-101 05-101 Legislative Summaries 06/30/2005 2005 Legislative Summary
05-101 05-101 Rulings of the Tax Commissioner 06/30/2005 2005 Legislative Summary
05-81 05-81 Rulings of the Tax Commissioner 06/09/2005 Guidelines For Appealing Local Mobile Property Taxes
05-83 05-83 Rulings of the Tax Commissioner 06/08/2005 Restaurant underreported taxable sales
05-80 05-80 Rulings of the Tax Commissioner 06/01/2005 Permission to file a Consolidated Return
05-7 05-78 Tax Bulletins 05/31/2005 Food Tax Rate Reduction
05-78 05-78 Rulings of the Tax Commissioner 05/31/2005 Food Tax Rate Reduction
05-77 05-77 Rulings of the Tax Commissioner 05/26/2005 Transportation district imposing the two percent motor vehicle fuel tax
05-75 05-75 Rulings of the Tax Commissioner 05/16/2005 Taxpayer's contract meets the FAR definitions of IR&D
05-102 05-102 Rulings of the Tax Commissioner 05/13/2005 Cigarette Tax Rate Increase Guidelines and Rules, House Bill 5018
05-73 05-73 Rulings of the Tax Commissioner 05/09/2005 Audit sample and extrapolation.
05-72 05-72 Rulings of the Tax Commissioner 05/06/2005 Miscellaneous income should be included in sales factor
05-5 05-67 Tax Bulletins 04/26/2005 Extensions and Other Tax Benefits to Members of the Armed Forces Serving in Areas Designated as Combat Zones
05-67 05-67 Rulings of the Tax Commissioner 04/26/2005 Extensions and Other Tax Benefits to Members of the Armed Forces Serving in Areas Designated as Combat Zones
05-62 05-62 Rulings of the Tax Commissioner 04/18/2005 Credit against the Taxpayer's liability for taxes paid in error by its customers
05-56 05-56 Rulings of the Tax Commissioner 04/12/2005 Tangible personal property used directly in public utility service
05-50 05-50 Rulings of the Tax Commissioner 04/08/2005 Provide aircraft and aviation services to medical air transport programs