Document # Public Document # Document Type Date Issued Description
09-137 09-137 Rulings of the Tax Commissioner 09/10/2009 Energy Star Sales Tax Holiday Guidelines and Rules
09-136 09-136 Rulings of the Tax Commissioner 09/08/2009 Assists businesses and organizations with the development of new technologies.
09-135 09-135 Rulings of the Tax Commissioner 09/08/2009 Taxpayer assessed consumer use tax on all of the direct material costs
09-134 09-134 Rulings of the Tax Commissioner 09/08/2009 Boiler heats incoming water for use in the Taxpayer's laundry process; industrial processing exemption.
09-133 09-133 Rulings of the Tax Commissioner 09/08/2009 The return accurately reflects the husband's change in domicile to State A
09-132 09-132 Rulings of the Tax Commissioner 09/08/2009 Taxpayer successfully changed in his domicile to State A
09-131 09-131 Rulings of the Tax Commissioner 09/08/2009 Taxpayer did not establish domicile in Virginia in 2002 during the taxable years at issue
09-130 09-130 Rulings of the Tax Commissioner 09/08/2009 The documents provided demonstrate the Taxpayer spent less than 183 days in Virginia
09-13 09-13 Rulings of the Tax Commissioner 02/04/2009 City cannot impose the BPOL tax on the Taxpayer for its phone services.
09-129 09-129 Rulings of the Tax Commissioner 09/08/2009 Wife was an actual resident in 2006, but husband was not an actual resident
09-128 09-128 Rulings of the Tax Commissioner 09/08/2009 Taxpayer did not abandon his domiciliary resident in Country A for the year in question.
09-127 09-127 Rulings of the Tax Commissioner 08/24/2009 Exemption of controlled drugs purchased for use in the Taxpayer's professional practice.
09-126 09-126 Rulings of the Tax Commissioner 08/07/2009 Net Operating Losses and Separate Return Limitation Year
09-125 09-125 Rulings of the Tax Commissioner 08/07/2009 Disability income received from VRS is eligible for the subtraction under in Va. Code § 58.1-332 C 4 b.
09-124 09-124 Rulings of the Tax Commissioner 08/07/2009 A portion of the military wages at issue is exempt from Virginia tax.
09-123 09-123 Rulings of the Tax Commissioner 08/07/2009 Taxpayer did not establish a domicile in Virginia
09-122 09-122 Rulings of the Tax Commissioner 08/07/2009 Taxpayers did conduct their Schedule C business for profit and are entitled to claim the full deductions generated by their real estate activities
09-121 09-121 Rulings of the Tax Commissioner 08/07/2009 Taxpayer removed from the consolidated return. No nexus with Virginia
09-120 09-120 Rulings of the Tax Commissioner 08/07/2009 Assessed tax on untaxed sales of fencing, horse feed, and related agricultural supplies.
09-12 09-12 Rulings of the Tax Commissioner 02/04/2009 Qualified Settlement Funds
09-119 09-119 Rulings of the Tax Commissioner 08/07/2009 Resale exemption applies to the wholesale purchases of property.
09-118 09-118 Rulings of the Tax Commissioner 07/31/2009 Use of repealed public service corporation exemption while selling communications equipment.
09-117 09-117 Rulings of the Tax Commissioner 07/31/2009 Taxpayer has historically treated itself as a retailer, some customers disagree
09-116 09-116 Rulings of the Tax Commissioner 07/31/2009 Converted assessments; Corporate officers
09-115 09-115 Rulings of the Tax Commissioner 07/31/2009 Taxpayer believes that the add back should be allowed on a pre-apportionment basis.