Document # Public Document # Document Type Date Issued Description
06-20 06-20 Rulings of the Tax Commissioner 02/07/2006 TP claims records maintained were sufficient to determine its tax liability
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
06-17 06-17 Rulings of the Tax Commissioner 02/06/2006 Out of state tax credits denied
06-6 06-6 Rulings of the Tax Commissioner 01/19/2006 Meals sales and catering services to public institutions of learning are exempt from tax
06-31 06-31 Rulings of the Tax Commissioner 01/01/2006 Tobacco Products Tax Guidelines and Rules
05-169 05-169 Rulings of the Tax Commissioner 12/13/2005 Restaurants with locations throughout the United States
05-160 05-160 Rulings of the Tax Commissioner 10/07/2005 Taxpayer did not have valid exemption certificates on file from its customers
05-156 05-156 Rulings of the Tax Commissioner 10/04/2005 Taxpayer failed to remit use tax on numerous invoice
05-153 05-153 Rulings of the Tax Commissioner 09/22/2005 Exemption certificate obtained after the start of an audit.
05-139 05-139 Rulings of the Tax Commissioner 08/23/2005 Application of Va. Code § 58.1-446
05-138 05-138 Rulings of the Tax Commissioner 08/22/2005 Gift transactions to out-of-state recipients
05-137 05-137 Rulings of the Tax Commissioner 08/22/2005 Gift transactions to out-of-state recipients
05-130 05-130 Rulings of the Tax Commissioner 08/03/2005 Taxpayer must prove taxes were erroneously collected
05-131 05-131 Rulings of the Tax Commissioner 08/03/2005 Assessment of use tax on job materials used in out-of-state jobs is erroneous.
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
05-117 05-117 Rulings of the Tax Commissioner 07/19/2005 Recalculate the BPOL tax assessment using payroll apportionment
05-118 05-118 Rulings of the Tax Commissioner 07/19/2005 Gross receipts, Sales made in other states
05-109 05-109 Rulings of the Tax Commissioner 07/18/2005 Taxpayer failed to provide the documentation assessment upheld
05-108 05-108 Rulings of the Tax Commissioner 07/08/2005 Estimated payments; refunds and adjustments: out-of-state tax credit
05-105 05-105 Rulings of the Tax Commissioner 07/05/2005 Issues related to tax on purchased items for manufacturing
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
05-93 05-93 Rulings of the Tax Commissioner 06/10/2005 Government contractor engaged in providing consulting services
05-88 05-88 Rulings of the Tax Commissioner 06/09/2005 Credit for income tax paid to another state was disallowed