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Sample VA Tax Cases
The Virginia Department of Taxation (the "Department") determined that Virginia Cellular LLC
("Virginia Cellular"), a limited liability company, was subject to the minimum tax imposed upon
telecommunications companies pursuant to Code § 58.1-400.1. Virginia Cellular filed an ...
... Those issues are: (1) whether Chapter 896 violates Article IV, Section 12 of the Constitution of
Virginia ("the Constitution"); and (2) whether the Constitution prohibits the General Assembly
from delegating its power of taxation to a political subdivision charged with the ...
... In a letter dated May 2, 2006 accompanying the supplemental tax assessments, a Deputy
Commissioner explained, "[t]he property that is not taxable and has been identified as intangible
personal property and exempt from local taxation is tuners, converters, amplifiers, power ...
... No brief filed by appellees Department of Taxation and Attorney General of Virginia. ...
105-277, §§ 1100 et seq., 112 Stat. 2681 (1998), reproduced at note to 47 USC § 151,
[2] proscribes state taxation of its Internet-related revenues. ...
... The State Tax Commissioner's determination is presumed valid. Department of Taxation v. Lucky
Stores, Inc., 217 Va. 121, 127, 225 SE2d 870, 874 (1976). ... 817, 820, 273 SE2d 811, 813 (1981).
In Department of Taxation v. Orange-Madison Coop. Farm Serv., 220 Va. ...
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