Document # Public Document # Document Type Date Issued Description
10-132 10-132 Rulings of the Tax Commissioner 07/12/2010 Out-of-state dealer that furnishes and installs fencing in Virginia and State A
10-137 10-137 Rulings of the Tax Commissioner 07/12/2010 Required contract provisions, signatures, etc. needed from a governmental entity
10-134 10-134 Rulings of the Tax Commissioner 07/12/2010 Burden of proving a domicile change lies with the party alleging the change.
10-135 10-135 Rulings of the Tax Commissioner 07/12/2010 Royalty paid as part of the management fee, insufficient information provided for statute requirements.
10-131 10-131 Rulings of the Tax Commissioner 07/12/2010 Maintenance contract exempt machinery used directly in the manufacturing process
10-130 10-130 Rulings of the Tax Commissioner 07/09/2010 Refund of Recordation Tax
10-127 10-127 Rulings of the Tax Commissioner 07/07/2010 Taxpayer did not conduct ITB's activities in a manner reflective of a business operated for profit.
10-123 10-123 Rulings of the Tax Commissioner 07/07/2010 Taxpayer has met his burden of proving that he intended to acquire domicile in State A
10-129 10-129 Rulings of the Tax Commissioner 07/07/2010 Tax account records indicate that the Taxpayer did not remit the full amount of the tax collected.
10-125 10-125 Rulings of the Tax Commissioner 07/07/2010 Taxpayer believes subcontractor should be treated as the taxable consuming contractor
10-124 10-124 Rulings of the Tax Commissioner 07/07/2010 Parent Co. believe purchase and assignment of the equipment is one transaction
10-128 10-128 Rulings of the Tax Commissioner 07/07/2010 Individual must meet two tests in order to be allowed a subtraction for disability income.
10-122 10-122 Rulings of the Tax Commissioner 07/07/2010 Exemptions was disallowed for equipment used in mining activities
10-126 10-126 Rulings of the Tax Commissioner 07/07/2010 Expenses for renovation of the Taxpayer's home did not qualify as a business expense
10-119 10-119 Rulings of the Tax Commissioner 07/01/2010 Taxpayer was assessed the tax on underreported sales and untaxed assets
10-116 10-116 Rulings of the Tax Commissioner 07/01/2010 Lack of substantiation could result in higher tax bills/S corporation
10-115 10-115 Rulings of the Tax Commissioner 07/01/2010 Documentation provided to show computation of consumer use tax liabilities
10-118 10-118 Rulings of the Tax Commissioner 07/01/2010 Taxpayer claims that the purchases of controlled drugs qualify for exemption
10-120 10-120 Rulings of the Tax Commissioner 07/01/2010 Occasional sales exemption applies to tangible personal property a result of reorganization.
10-114 10-114 Rulings of the Tax Commissioner 07/01/2010 Taxpayer was a domiciliary resident of Country A for the taxable year.
10-113 10-113 Rulings of the Tax Commissioner 07/01/2010 Taxpayer is entitled to the subtraction for disability income.
10-117 10-117 Rulings of the Tax Commissioner 07/01/2010 Ship repair; mobile offices; and vendor refunds.
10-112 10-112 Rulings of the Tax Commissioner 07/01/2010 Taxpayers must file nonresident income tax returns
10-121 10-121 Rulings of the Tax Commissioner 06/29/2010 Application of tax to equipment purchased and leased for use in a data center
10-111 10-111 Rulings of the Tax Commissioner 06/25/2010 Taxpayer did not established a domicile in Virginia