Document # Public Document # Document Type Date Issued Description
10-18 10-18 Rulings of the Tax Commissioner 03/03/2010 Continuing executive education courses and training are deemed professional services
10-16 10-16 Rulings of the Tax Commissioner 03/01/2010 Taxpayer believes it meets the definition of a "bank" for purposes of Virginia's bank franchise tax
10-17 10-17 Rulings of the Tax Commissioner 03/01/2010 Taxpayer believes it meets the definition of a "bank" for purposes of Virginia's bank franchise tax
10-15 10-15 Rulings of the Tax Commissioner 02/25/2010 Court Case
10-14 10-14 Rulings of the Tax Commissioner 02/25/2010 Court found taxpayer failed to prove the assessments were erroneous or improper
10-13 10-13 Rulings of the Tax Commissioner 02/19/2010 House Bill 5019 (Chapter 4, Special Session I of 2006) made several changes to the Land Preservation Tax Credit.
10-2 10-13 Tax Bulletins 02/19/2010 House Bill 5019 (Chapter 4, Special Session I of 2006) made several changes to the Land Preservation Tax Credit.
10-12 10-12 Rulings of the Tax Commissioner 02/09/2010 Audit found untaxed assets used in the provision of Internet services and untaxed expense purchases used in the provision of Internet services.
10-11 10-11 Rulings of the Tax Commissioner 02/04/2010 Detention charges billed to truckers for shipping containers kept longer free time allotted
10-1 10-10 Tax Bulletins 01/29/2010 Important Tax Information Regarding Spouses of United States Military Servicemembers
10-10 10-10 Rulings of the Tax Commissioner 01/29/2010 Important Tax Information Regarding Spouses of United States Military Servicemembers
10-9 10-9 Rulings of the Tax Commissioner 01/19/2010 Vendor is responsible for collecting and remitting the sales tax to the Department
10-1 10-1 Rulings of the Tax Commissioner 01/13/2010 Out-of state manufacturer, produces and sells school yearbooks to public schools.
10-3 10-3 Rulings of the Tax Commissioner 01/13/2010 Hotel cancellation fee is not subject to the retail sales and use tax
10-5 10-5 Rulings of the Tax Commissioner 01/13/2010 Taxpayer's application for correction is barred by the statute of limitations.
10-2 10-2 Rulings of the Tax Commissioner 01/13/2010 Taxpayer ruling on the retention of federal government credit card receipts
10-8 10-8 Rulings of the Tax Commissioner 01/13/2010 Local Mobile Property
10-7 10-7 Rulings of the Tax Commissioner 01/13/2010 Taxpayer failed to take sufficient steps to change his Virginia domicile
10-4 10-4 Rulings of the Tax Commissioner 01/13/2010 Church's exemption is not available to contractor or other party pursuant to a contract
10-6 10-6 Rulings of the Tax Commissioner 01/13/2010 Taxpayer is entitled to an exemption for refinancing a debt with the same lender
09-186 09-186 Rulings of the Tax Commissioner 12/18/2009 Application of the occasional sale exemption to tangible personal property
09-184 09-184 Rulings of the Tax Commissioner 12/11/2009 Exempt sales not supported by a certificate of exemption
09-182 09-182 Rulings of the Tax Commissioner 12/11/2009 Appeal not timely filed with the Department.
09-183 09-183 Rulings of the Tax Commissioner 12/11/2009 The Taxpayer's appeal was not timely filed and is barred by the statute of limitations.
09-185 09-185 Rulings of the Tax Commissioner 12/11/2009 Application of the tax to bulk sales of Mirena to licensed physicians, hospitals, and clinics.