Document # Public Document # Document Type Date Issued Description
10-229 10-229 Rulings of the Tax Commissioner 09/29/2010 Deduction claimed under Va. Code § 58.1-3732 B 2, must provide evidence of entitlement
10-231 10-231 Rulings of the Tax Commissioner 09/29/2010 Definite place of business ; Methodology for attributing gross receipts.
10-228 10-228 Rulings of the Tax Commissioner 09/29/2010 Deduction claimed under Va. Code § 58.1-3732 B 2, must provide evidence of entitlement
10-222 10-222 Rulings of the Tax Commissioner 09/23/2010 Energy Star Sales Tax Holiday Guidelines and Rules
10-224 10-224 Rulings of the Tax Commissioner 09/22/2010 Taxpayer charged reduced sales tax rate on certain sales of food products at its locations
10-225 10-225 Rulings of the Tax Commissioner 09/22/2010 Qualifying manufacturing machinery and equipment may be purchased by contractors exempt of the tax
10-223 10-223 Rulings of the Tax Commissioner 09/22/2010 The facilities are considered real property, not tangible personal property.
10-226 10-226 Rulings of the Tax Commissioner 09/22/2010 Catheter systems may be sold exempt of the tax to licensed physicians
10-221 10-221 Rulings of the Tax Commissioner 09/17/2010 Taxpayer was a domiciliary resident of Country A during the taxable year
10-218 10-218 Rulings of the Tax Commissioner 09/16/2010 Federal Home Loan Bank qualify for the subtraction.
10-216 10-216 Rulings of the Tax Commissioner 09/16/2010 Mastectomy bra does not qualify as an exempt supply for use with a prosthetic breast.
10-219 10-219 Rulings of the Tax Commissioner 09/16/2010 Charge of Corporate Filing Status
10-220 10-220 Rulings of the Tax Commissioner 09/16/2010 Residency of a Military Service Member; The Servicemembers Civil Relief Act
10-217 10-217 Rulings of the Tax Commissioner 09/16/2010 Provider of communication infrastructure, concept development and creative design.
10-212 10-212 Rulings of the Tax Commissioner 09/15/2010 Sale of loyalty program memberships; transfer of tangible personal property
10-214 10-214 Rulings of the Tax Commissioner 09/15/2010 Deferred compensation plan distributions contributions subject to out of state taxation
10-215 10-215 Rulings of the Tax Commissioner 09/15/2010 Tax assessed on purchases of materials from a out-of-state vendor; Electrical contractor.
10-213 10-213 Rulings of the Tax Commissioner 09/15/2010 Tax Commissioner does not have jurisdiction to make any determination with respect to the assessment of a penalty by a local assessing authority.
10-210 10-210 Rulings of the Tax Commissioner 09/13/2010 Taxpayer offers lost pet recovery products and services for sale.
10-211 10-211 Rulings of the Tax Commissioner 09/13/2010 2010 Fourth Quarter Interest Rate
10-10 10-211 Tax Bulletins 09/13/2010 2010 Fourth Quarter Interest Rates
10-209 10-209 Rulings of the Tax Commissioner 09/09/2010 For profit operations to market and sell horses, and improve business operations
10-208 10-208 Rulings of the Tax Commissioner 09/09/2010 Providing trade show services for customer-owned exhibits through third party vendors
10-207 10-207 Rulings of the Tax Commissioner 09/07/2010 Taxpayers conduct the horse farm for purpose of making a profit.
10-205 10-205 Rulings of the Tax Commissioner 09/07/2010 North Carolina does not practice reciprocity with Virginia