Document # Public Document # Document Type Date Issued Description
11-10 11-10 Rulings of the Tax Commissioner 01/21/2011 Untaxed purchases of tangible personal property; Subcontracts and third party subcontractor.
11-9 11-9 Rulings of the Tax Commissioner 01/21/2011 Longarm quilter clients to pay sales tax on the sales price, cost of materials and labor.
11-11 11-11 Rulings of the Tax Commissioner 01/21/2011 Taxpayer is a food products manufacturer and processor.
11-7 11-7 Rulings of the Tax Commissioner 01/20/2011 Cosmetics are not medicine even though they may have medicinal properties.
11-8 11-8 Rulings of the Tax Commissioner 01/20/2011 Untaxed sales of materials and purchases; Delivery charges; Out of state transactions
11-6 11-6 Rulings of the Tax Commissioner 01/14/2011 Manufacturer of concrete structural materials; Tangible personal property delivered out of state.
11-5 11-5 Rulings of the Tax Commissioner 01/11/2011 Taxpayer did not demonstrate clear intent to abandon his Virginia domicile.
11-4 11-4 Rulings of the Tax Commissioner 01/07/2011 A county may not impose a BPOL tax on businesses operating in a town that lies within its borders unless it has the town's permission
11-3 11-3 Rulings of the Tax Commissioner 01/07/2011 A county may not impose a BPOL tax on businesses operating in a town that lies within its borders unless it has the town's permission
11-2 11-2 Rulings of the Tax Commissioner 01/05/2011 Leased warehouse space including the refrigerated space to a tenant on a seasonal basis.
11-1 11-1 Rulings of the Tax Commissioner 01/03/2011 Definite Place of Business; Situs; License Fee and Taxation of Contracting Services
10-283 10-283 Rulings of the Tax Commissioner 12/28/2010 Evidence shows the Taxpayer resided in Virginia for more than 183 days during 2005.
10-282 10-282 Rulings of the Tax Commissioner 12/27/2010 Local Mobile Property
10-284 10-284 Rulings of the Tax Commissioner 12/27/2010 Guidelines and Rules for the Prepaid Wireless E-911 Fee
10-053 Attorney General's Opinion 12/27/2010 Board of Supervisors enacted a meals tax ordinance with a rate of 1% after voters of that county gave their approval to a meals tax of 4%.
10-094 Attorney General's Opinion 12/22/2010 What information is needed to "certify" the commissioner's determination that a local tax assessment was erroneous.
10-286 10-286 Rulings of the Tax Commissioner 12/22/2010 Addback of gain or loss realized on factoring transactions
10-280 10-280 Rulings of the Tax Commissioner 12/22/2010 Tax on property sold with and without installation.
10-285 10-285 Rulings of the Tax Commissioner 12/22/2010 Taxpayer's factoring and loan transactions prior to January 1, 2004 are subject to the addback requirements
10-279 10-279 Rulings of the Tax Commissioner 12/22/2010 The activities of the corporate family in Virginia are not sufficient to create nexus.
10-278 10-278 Rulings of the Tax Commissioner 12/22/2010 Trailer considered to be a definite place of business for BPOL tax purposes.
10-277 10-277 Rulings of the Tax Commissioner 12/21/2010 Trailer considered to be a definite place of business for BPOL tax purposes.
10-281 10-281 Rulings of the Tax Commissioner 12/21/2010 Guidelines and Rules for the Virginia Motion Picture Production Tax Credit
10-042 Attorney General's Opinion 12/17/2010 Commissioner of the Revenue's duties with respect to the assessment of real estate to a city real estate assessor transfers to the assessor the Commissioner's responsibility under § 58.1-3984(8) of the Code of Virginia.
10-276 10-276 Rulings of the Tax Commissioner 12/17/2010 Guidelines and Rules for the Tobacco Products Tax