Document # Public Document # Document Type Date Issued Description
09-178 09-178 Rulings of the Tax Commissioner 11/19/2009 City requests a ruling on the effective date of its exemption. Provider requesting refund.
09-179 09-179 Rulings of the Tax Commissioner 11/19/2009 Changes in the design of exemption cards issued by the U. S. Department of State
09-180 09-180 Rulings of the Tax Commissioner 11/19/2009 Guidelines and Rules for the Motor Vehicle Fuel Sales Tax
09-177 09-177 Rulings of the Tax Commissioner 11/19/2009 The taxpayer maintains that the assessment of consumer use tax is erroneous
09-176 09-176 Rulings of the Tax Commissioner 11/12/2009 Military Spouses Residency Relief Act, 2009
09-10 09-176 Tax Bulletins 11/12/2009 Military Spouses Residency Relief Act, 2009
09-067 Attorney General's Opinion 11/03/2009 A treasurer's actions to collect taxes and related charges on behalf of the Commonwealth constitute "part of the official duties of such treasurer".
09-175 09-175 Rulings of the Tax Commissioner 10/29/2009 Addendum to the 2009 Virginia Tax Amnesty Guidelines
09-174 09-174 Rulings of the Tax Commissioner 10/23/2009 Credit for the purchase of machinery and equipment for processing recyclable materials
09-169 09-169 Rulings of the Tax Commissioner 10/23/2009 Office located outside of Virginia and no individuals entering Virginia on behalf of the Company.
09-172 09-172 Rulings of the Tax Commissioner 10/23/2009 Veterinarian's sole activities at trade shows, conferences are for soliciting the sale of its products.
09-166 09-166 Rulings of the Tax Commissioner 10/23/2009 Exempt occasional sale
09-168 09-168 Rulings of the Tax Commissioner 10/23/2009 Benefits from enrolling in the prescription savings club are deemed intangible
09-167 09-167 Rulings of the Tax Commissioner 10/23/2009 Some memberships benefits are deem intangible benefits
09-171 09-171 Rulings of the Tax Commissioner 10/23/2009 Medical foods that do not qualify for the exemption but are intended to substitute in whole or in part for food in an ordinary diet will be taxed at the reduced sales tax rate.
09-170 09-170 Rulings of the Tax Commissioner 10/23/2009 Assessed tax on certain untaxed sales and purchases of tangible personal property.
09-165 09-165 Rulings of the Tax Commissioner 10/23/2009 Separately state charges for services from charges for tangible personal property on sales invoices to its customers.
09-173 09-173 Rulings of the Tax Commissioner 10/23/2009 Taxpayer successfully abandoned his Virginia domicile
09-064 Attorney General's Opinion 10/20/2009 Divide proportionally a farm that is situated in a county and in a town within the county and enter the farm as two separate line items on the land books.
09-159 09-159 Rulings of the Tax Commissioner 10/16/2009 Taxpayer claims tire retreaders are deemed to be industrial processors and exemptible
09-161 09-161 Rulings of the Tax Commissioner 10/16/2009 Taxpayer business is supplying and distributing gas, diesel and heating fuels
09-157 09-157 Rulings of the Tax Commissioner 10/16/2009 Assessment of sales tax on the untaxed sales price of fences sold with installation
09-160 09-160 Rulings of the Tax Commissioner 10/16/2009 Taxpayer's appeal to the Tax Commissioner is barred by the statute of limitations
09-158 09-158 Rulings of the Tax Commissioner 10/16/2009 Restaurant audited and assessed tax on sales and fixed asset purchases.
09-156 09-156 Rulings of the Tax Commissioner 10/16/2009 Seller of software and maintenance services assessment issued on software support and implementation fees