Document # Public Document # Document Type Date Issued Description
06-103 06-103 Rulings of the Tax Commissioner 10/05/2006 Collection with respect to sales of the scanning services and related software
06-104 06-104 Rulings of the Tax Commissioner 10/05/2006 Modular units sold should be treated as subject to the retail sales and use tax
06-98 06-98 Rulings of the Tax Commissioner 09/29/2006 Food Tax Reduction Program; bottled drinking water is an "accessory food"
06-96 06-96 Rulings of the Tax Commissioner 09/29/2006 Pollution Control, Occasional Sale; Income Tax Apportionment
06-87 06-87 Rulings of the Tax Commissioner 09/19/2006 Tax on untaxed rentals and set-up charges
06-92 06-92 Rulings of the Tax Commissioner 09/19/2006 Tax on purchases of tangible personal property used in construction projects
06-89 06-89 Rulings of the Tax Commissioner 09/18/2006 Manufacturing exemption does not apply to the sale or lease of a photocopiers
06-80 06-80 Rulings of the Tax Commissioner 08/23/2006 Tax on Tersa Bale Heads used in cigarette manufacturing business
06-036 Attorney General's Opinion 08/11/2006 Personal property tax rate rather than capital merchants' tax rate
06-61 06-61 Legislative Summaries 07/13/2006 2006 Legislative Summary
06-61 06-61 Rulings of the Tax Commissioner 07/13/2006 2006 Legislative Summary
06-59 06-59 Rulings of the Tax Commissioner 06/29/2006 Interest and fraud penalty for underreported sales of alcoholic beverages
06-56 06-56 Rulings of the Tax Commissioner 06/19/2006 Sales Tax Holiday Guidelines and Rules
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
06-51 06-51 Rulings of the Tax Commissioner 04/24/2006 Tangible personal property treated as intangible property
06-50 06-50 Rulings of the Tax Commissioner 04/18/2006 Purchase of store fixtures from an out-of-state contractor for installation in VA
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
06-40 06-40 Rulings of the Tax Commissioner 04/06/2006 Taxpayer did not establish a Virginia and not subject to any past tax liability
06-38 06-38 Rulings of the Tax Commissioner 04/05/2006 Taxpayer had sufficient nexus with Virginia to be subject to corporate income tax
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
06-23 06-23 Rulings of the Tax Commissioner 02/28/2006 Erroneous assessment on taxes paid to another state; improper exemptions
06-21 06-21 Rulings of the Tax Commissioner 02/14/2006 The effective date of the nonprofit exemption would be the date the letter is issued
06-12 06-12 Rulings of the Tax Commissioner 02/07/2006 Fabrication, sale and onsite erection of prefabricated buildings