Document # Public Document # Document Type Date Issued Description
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
06-86 06-86 Rulings of the Tax Commissioner 08/30/2006 Manufacturer of perishable food products in a Virginia facility
06-85 06-85 Rulings of the Tax Commissioner 08/25/2006 VA may tax certain income of a nondomiciliary even if it is not unitary
06-83 06-83 Rulings of the Tax Commissioner 08/25/2006 Tangible personal property, Federal government contracts
06-84 06-84 Rulings of the Tax Commissioner 08/25/2006 Leases of the fiber optic cable are real property
06-82 06-82 Rulings of the Tax Commissioner 08/24/2006 Virginia based income
06-78 06-78 Rulings of the Tax Commissioner 08/23/2006 Request to extend the 90-day period for filing an administrative appeal
06-77 06-77 Rulings of the Tax Commissioner 08/23/2006 Correct fair market value of property
06-81 06-81 Rulings of the Tax Commissioner 08/23/2006 Use tax on purchase of carbon used in cigarette manufacturing business
06-76 06-76 Rulings of the Tax Commissioner 08/23/2006 Corporation commercially domiciled; Nexus
06-79 06-79 Rulings of the Tax Commissioner 08/23/2006 County to re-evaluate production and manufacturing portions of a business.
06-80 06-80 Rulings of the Tax Commissioner 08/23/2006 Tax on Tersa Bale Heads used in cigarette manufacturing business
06-75 06-75 Rulings of the Tax Commissioner 08/23/2006 Nexus; NOLD
06-69 06-69 Rulings of the Tax Commissioner 08/18/2006 Bank Franchise deduction for retained earnings and surplus of certain subsidiaries
06-72 06-72 Rulings of the Tax Commissioner 08/18/2006 Software royalty fees charged by vendors, use of prewritten licensed software
06-68 06-68 Rulings of the Tax Commissioner 08/18/2006 Deduction disallowed for goodwill on bank franchise tax returns
06-73 06-73 Rulings of the Tax Commissioner 08/18/2006 Using and consuming contractor, live haul poultry containers
06-65 06-65 Rulings of the Tax Commissioner 08/18/2006 Court Case; Calcium Chloride vs Virginia Department of Taxation
06-74 06-74 Rulings of the Tax Commissioner 08/18/2006 Va. Code § 58.1-446
06-5 06-70 Tax Bulletins 08/17/2006 Assessment increase of $0.10 to $0.95 per bale of cotton effective on September 1, 2006
06-70 06-70 Rulings of the Tax Commissioner 08/17/2006 Assessment increase per bale of cotton effective on September 1, 2006
06-67 06-67 Rulings of the Tax Commissioner 08/16/2006 Wholesale division does not qualify for the occasional sale exemption
06-66 06-66 Rulings of the Tax Commissioner 08/16/2006 Taxpayer claims that the statutory method is unconstitutional or inapplicable.