Document # Public Document # Document Type Date Issued Description
09-174 09-174 Rulings of the Tax Commissioner 10/23/2009 Credit for the purchase of machinery and equipment for processing recyclable materials
09-173 09-173 Rulings of the Tax Commissioner 10/23/2009 Taxpayer successfully abandoned his Virginia domicile
09-172 09-172 Rulings of the Tax Commissioner 10/23/2009 Veterinarian's sole activities at trade shows, conferences are for soliciting the sale of its products.
09-171 09-171 Rulings of the Tax Commissioner 10/23/2009 Medical foods that do not qualify for the exemption but are intended to substitute in whole or in part for food in an ordinary diet will be taxed at the reduced sales tax rate.
09-170 09-170 Rulings of the Tax Commissioner 10/23/2009 Assessed tax on certain untaxed sales and purchases of tangible personal property.
09-17 09-17 Rulings of the Tax Commissioner 02/04/2009 Salary related to prior employment does not affect Taxpayer's right to subtraction
09-169 09-169 Rulings of the Tax Commissioner 10/23/2009 Office located outside of Virginia and no individuals entering Virginia on behalf of the Company.
09-168 09-168 Rulings of the Tax Commissioner 10/23/2009 Benefits from enrolling in the prescription savings club are deemed intangible
09-167 09-167 Rulings of the Tax Commissioner 10/23/2009 Some memberships benefits are deem intangible benefits
09-166 09-166 Rulings of the Tax Commissioner 10/23/2009 Exempt occasional sale
09-165 09-165 Rulings of the Tax Commissioner 10/23/2009 Separately state charges for services from charges for tangible personal property on sales invoices to its customers.
09-164 09-164 Rulings of the Tax Commissioner 10/16/2009 The Taxpayer states he had no "Federal 26 CFR Income" for 2005
09-163 09-163 Rulings of the Tax Commissioner 10/16/2009 Taxpayer had income for the taxable years at issue and did not file income tax returns
09-162 09-162 Rulings of the Tax Commissioner 10/16/2009 Format, graphic printing company; Sale for resale
09-161 09-161 Rulings of the Tax Commissioner 10/16/2009 Taxpayer business is supplying and distributing gas, diesel and heating fuels
09-160 09-160 Rulings of the Tax Commissioner 10/16/2009 Taxpayer's appeal to the Tax Commissioner is barred by the statute of limitations
09-16 09-16 Rulings of the Tax Commissioner 02/04/2009 Design, fabricate and install exhibits and the display structures for the exhibits
09-159 09-159 Rulings of the Tax Commissioner 10/16/2009 Taxpayer claims tire retreaders are deemed to be industrial processors and exemptible
09-158 09-158 Rulings of the Tax Commissioner 10/16/2009 Restaurant audited and assessed tax on sales and fixed asset purchases.
09-157 09-157 Rulings of the Tax Commissioner 10/16/2009 Assessment of sales tax on the untaxed sales price of fences sold with installation
09-156 09-156 Rulings of the Tax Commissioner 10/16/2009 Seller of software and maintenance services assessment issued on software support and implementation fees
09-155 09-155 Rulings of the Tax Commissioner 10/16/2009 Taxpayer provides cable television services to multiple dwelling unit properties.
09-154 09-154 Rulings of the Tax Commissioner 10/16/2009 Taxpayer is responsible for charging and collecting the retail sales tax not subcontractor
09-153 09-153 Rulings of the Tax Commissioner 10/16/2009 Taxpayer produces resized wood logs that are not for sale and used by the Taxpayer
09-152 09-152 Rulings of the Tax Commissioner 10/16/2009 Assessment made on the Taxpayer's sales, expense purchases and asset purchases.