Document # Public Document # Document Type Date Issued Description
10-205 10-205 Rulings of the Tax Commissioner 09/07/2010 North Carolina does not practice reciprocity with Virginia
10-204 10-204 Rulings of the Tax Commissioner 09/02/2010 Documents submitted did not constitute a timely filed income tax return
10-203 10-203 Rulings of the Tax Commissioner 09/01/2010 Taxpayer successfully abandoned his domicile in Virginia
10-202 10-202 Rulings of the Tax Commissioner 09/01/2010 Consumer use tax on paint color cards/ Sales for resale exemption
10-199 10-199 Rulings of the Tax Commissioner 08/31/2010 Servicemembers Civil Relief Act
10-198 10-198 Rulings of the Tax Commissioner 08/31/2010 Application of tax to chemicals used in the water treatment process.
10-200 10-200 Rulings of the Tax Commissioner 08/31/2010 Tax on room rental charges, equipment rentals and service charges to nonprofits
10-201 10-201 Rulings of the Tax Commissioner 08/31/2010 Exemption certificates were invalid or missing
10-196 10-196 Rulings of the Tax Commissioner 08/30/2010 Tax paid to State A by the Partnership was individual income taxout-of-state tax credit.
10-195 10-195 Rulings of the Tax Commissioner 08/30/2010 Taxpayer must charge and collect tax from the large retailer without resale exemption certificate.
10-197 10-197 Rulings of the Tax Commissioner 08/30/2010 What purchases qualify for the occasional sale exemption (Va. Code § 58.1-609.10 2.).
10-194 10-194 Rulings of the Tax Commissioner 08/27/2010 Service Members Civil Relief Act
10-193 10-193 Rulings of the Tax Commissioner 08/27/2010 Communications Sales and Use Tax Trust Fund
10-192 10-192 Rulings of the Tax Commissioner 08/26/2010 Communications and Use Tax and the Retail Sales and Use Tax to cellular sales.
10-191 10-191 Rulings of the Tax Commissioner 08/26/2010 Virginia Savings Trust account
10-189 10-189 Rulings of the Tax Commissioner 08/26/2010 Sales tax application to retail sales, refunds and exchanges involving core charges
10-190 10-190 Rulings of the Tax Commissioner 08/26/2010 Application of the retail sales and use tax on the sale of carbon dioxide
10-187 10-187 Rulings of the Tax Commissioner 08/25/2010 Rental agreement invoices subject to taxation in Virginia/ Taxes paid to Tennessee
10-038 Attorney General's Opinion 08/24/2010 Payment lies with the persons engaged in business and not with their customers.
10-188 10-188 Rulings of the Tax Commissioner 08/24/2010 Retail Sales and Use Tax Treatment of Certain Fuels
10-9 10-188 Tax Bulletins 08/24/2010 Retail Sales and Use Tax Treatment of Certain Fuels
10-071 Attorney General's Opinion 08/23/2010 Infrequent use of a "farm building or structure" to host a concert, dance or other social gathering does not constitute a change in occupancy classification.
10-180 10-180 Rulings of the Tax Commissioner 08/16/2010 Taxpayers were domiciliary residents of State A
10-177 10-177 Rulings of the Tax Commissioner 08/16/2010 Purchased tangible personal property on which tax was not paid.
10-185 10-185 Rulings of the Tax Commissioner 08/16/2010 Taxpayer and A1 were eligible to elect to file combined returns .