Document # Public Document # Document Type Date Issued Description
06-130 06-130 Rulings of the Tax Commissioner 10/25/2006 Capital gain income included in the numerator of the sales factor
06-126 06-126 Rulings of the Tax Commissioner 10/25/2006 Failure to pay retail sales tax at the time of purchase; sale for resale
06-127 06-127 Rulings of the Tax Commissioner 10/25/2006 Request for waiver of the Amnesty penalty is denied
06-139 06-139 Rulings of the Tax Commissioner 10/24/2006 Voluntary Disclosure Request
06-066 Attorney General's Opinion 10/19/2006 Distributions from IRAs, 401Ks, and similar retirement plans
06-123 06-123 Rulings of the Tax Commissioner 10/17/2006 Taxpayer obtained certificate after the audit it was not accepted in good faith
06-124 06-124 Rulings of the Tax Commissioner 10/17/2006 Taxpayers met burden of proving they intended to acquire domicile in State A
06-122 06-122 Rulings of the Tax Commissioner 10/17/2006 Taxpayer assessed tax on untaxed sales to a customer
06-121 06-121 Rulings of the Tax Commissioner 10/17/2006 Use tax on refurbished production machine, capitalized as a fixed asset during audit
06-119 06-119 Rulings of the Tax Commissioner 10/17/2006 Company A is providing an exempt service monthly management fee is not taxable
06-120 06-120 Rulings of the Tax Commissioner 10/17/2006 Automobile dealer repairs and installs replacement parts on vehicles for sale
06-118 06-118 Rulings of the Tax Commissioner 10/16/2006 Actions do not support a finding that establishes a domicile outside Virginia
06-115 06-115 Rulings of the Tax Commissioner 10/16/2006 Environmental fees on repair invoices and untaxed purchases
06-117 06-117 Rulings of the Tax Commissioner 10/16/2006 Application of tax on printed advertising materials purchased by clients
06-116 06-116 Rulings of the Tax Commissioner 10/16/2006 Taxation of hazardous waste removal and disposal
06-112 06-112 Rulings of the Tax Commissioner 10/11/2006 Successor Business Liability
06-114 06-114 Rulings of the Tax Commissioner 10/11/2006 Virginia Nexus
06-111 06-111 Rulings of the Tax Commissioner 10/10/2006 Combined corporate income tax return, Virginia domiciled company
06-113 06-113 Rulings of the Tax Commissioner 10/10/2006 PiIICam Video SB and ESO capsules do not meet exemption criteria
06-110 06-110 Rulings of the Tax Commissioner 10/10/2006 Application of the tax to purchases of drugs by licensed physicians in centers
06-107 06-107 Rulings of the Tax Commissioner 10/05/2006 Corporations not doing business in VA and not connected with taxpayer's business
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
06-108 06-108 Rulings of the Tax Commissioner 10/05/2006 Returns filed for informational purposes only
06-106 06-106 Rulings of the Tax Commissioner 10/05/2006 Property used in the microbrewery may not be considered part of the realty
06-100 06-100 Rulings of the Tax Commissioner 10/05/2006 Invalid Certificates of Exemption