Document # Public Document # Document Type Date Issued Description
10-159 10-159 Rulings of the Tax Commissioner 08/03/2010 A furniture manufacturer assessed for untaxed purchases
10-157 10-157 Rulings of the Tax Commissioner 07/30/2010 Indian reservation residence subtracted wages, interest, gains, dividends and retirement income
10-156 10-156 Rulings of the Tax Commissioner 07/30/2010 Taxpayer employed off the reservation and receives pension income from that employer
10-158 10-158 Rulings of the Tax Commissioner 07/30/2010 Indian reservation residence subtracted wages, interest, gains, dividends and retirement income
10-150 10-150 Rulings of the Tax Commissioner 07/28/2010 Use of the true object test to determine the application of the retail sales and use tax.
10-154 10-154 Rulings of the Tax Commissioner 07/28/2010 Taxpayer does not appear to have a definite place of business in the locality.
10-153 10-153 Rulings of the Tax Commissioner 07/28/2010 Disability income received by surviving spouse does not qualifies for the subtraction
10-152 10-152 Rulings of the Tax Commissioner 07/28/2010 Harvester exemption is not applicable to business of woodland renovation land clearing
10-151 10-151 Rulings of the Tax Commissioner 07/28/2010 Prior company has been liquidated/ liquidation is beyond the statute of limitations.
10-155 10-155 Rulings of the Tax Commissioner 07/28/2010 Part-Year Income/Domicile/Nonresident Income
10-144 10-144 Rulings of the Tax Commissioner 07/26/2010 Purchase qualifies as tangibles personal property used exclusively in exempt research and development activities.
10-149 10-149 Rulings of the Tax Commissioner 07/26/2010 Husband and wife were not domiciliary residents of Virginia for the taxable year.
10-148 10-148 Rulings of the Tax Commissioner 07/26/2010 Taxpayers were domiciliary residents of Virginia/ Assessments
10-145 10-145 Rulings of the Tax Commissioner 07/26/2010 Taxpayer use strapping for transportation purposes, resale exemption is not applicable.
10-143 10-143 Rulings of the Tax Commissioner 07/26/2010 Assessments on underreported sales and untaxed purchases/Restaurant owner.
10-142 10-142 Rulings of the Tax Commissioner 07/26/2010 Taxpayer did not accrue and remit use tax on purchases to the Department.
10-147 10-147 Rulings of the Tax Commissioner 07/26/2010 Resale exemption certificates at issue were accepted by the Taxpayer in good faith
10-146 10-146 Rulings of the Tax Commissioner 07/26/2010 Taxable fabrication taxed for uncollected sales tax
10-141 10-141 Rulings of the Tax Commissioner 07/23/2010 All criteria not met to be treated as a retailer treated as a using and consuming contractor
10-104 10-104 Rulings of the Tax Commissioner 07/18/2010 Definite place of business in other localities/Gross receipts
10-140 10-140 Rulings of the Tax Commissioner 07/15/2010 Tax of reward programs operated by a supermarket chain.
10-139 10-139 Rulings of the Tax Commissioner 07/14/2010 Temporary sick pay that does not qualify for disability income subtraction
10-138 10-138 Rulings of the Tax Commissioner 07/13/2010 Company markets and sells orthopaedic implants to hospitals and others groups.
10-131 10-131 Rulings of the Tax Commissioner 07/12/2010 Maintenance contract exempt machinery used directly in the manufacturing process
10-133 10-133 Rulings of the Tax Commissioner 07/12/2010 Taxpayer willfully failed to pay the taxes as a responsible corporate officer.