Document # Public Document # Document Type Date Issued Description
05-102 05-102 Rulings of the Tax Commissioner 05/13/2005 Cigarette Tax Rate Increase Guidelines and Rules, House Bill 5018
05-103 05-103 Rulings of the Tax Commissioner 07/01/2005 A parent corporation of an affiliated group files a combined Virginia return
05-104 05-104 Rulings of the Tax Commissioner 07/05/2005 Income tax based on the false deductions
05-105 05-105 Rulings of the Tax Commissioner 07/05/2005 Issues related to tax on purchased items for manufacturing
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
05-108 05-108 Rulings of the Tax Commissioner 07/08/2005 Estimated payments; refunds and adjustments: out-of-state tax credit
05-109 05-109 Rulings of the Tax Commissioner 07/18/2005 Taxpayer failed to provide the documentation assessment upheld
05-11 05-172 Tax Bulletins 12/21/2005 First Quarter Interest Rates 2006
05-11 05-11 Rulings of the Tax Commissioner 02/04/2005 Fee charged for credit card service is not subject to tax
05-110 05-110 Rulings of the Tax Commissioner 07/18/2005 Audit Sampling, Burden on Taxpayer to prove incorrect
05-111 05-111 Rulings of the Tax Commissioner 07/18/2005 Tax assessed on items rented or leased, Disposable items, Catering services
05-112 05-112 Rulings of the Tax Commissioner 07/18/2005 Recovery of assets or funds by a taxpayer in a lawsuit is not included in FAGI
05-113 05-113 Rulings of the Tax Commissioner 07/18/2005 Exemption, Four species of llamas and any interbred offspring, Llama farmer
05-114 05-114 Rulings of the Tax Commissioner 07/18/2005 Software was delivered electronically to Va, Burden of proof on Taxpayer
05-115 05-115 Rulings of the Tax Commissioner 07/18/2005 Late payments and audit extensions
05-116 05-116 Rulings of the Tax Commissioner 07/19/2005 Ophthalmic laboratory is separate from the retail optical departments
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
05-119 05-119 Rulings of the Tax Commissioner 07/19/2005 Professional service business/Personal service business
05-12 05-12 Rulings of the Tax Commissioner 02/07/2005 Method of conveyance by tangible means and not via an electronic method
05-120 05-120 Rulings of the Tax Commissioner 07/19/2005 Domiciliary residents liable for VA income tax earned in specified time period
05-121 05-121 Rulings of the Tax Commissioner 07/20/2005 Application of tax to fire and security systems sold and installed
05-122 05-122 Rulings of the Tax Commissioner 07/22/2005 Land Preservation Tax Credit
05-123 05-123 Rulings of the Tax Commissioner 07/25/2005 Virginia Prepaid Education Program