Document # Public Document # Document Type Date Issued Description
11-18 11-18 Rulings of the Tax Commissioner 02/11/2011 Taxpayer liable for the underpayment of the tax on retail sales.
11-17 11-17 Rulings of the Tax Commissioner 02/11/2011 Taxpayer underreported amount and value of its business tangible personal property
11-16 11-16 Rulings of the Tax Commissioner 02/11/2011 Residency of Spouse of Military Service Member
11-15 11-15 Rulings of the Tax Commissioner 02/11/2011 Valid exemption certificates: Documentation
10-111 Attorney General's Opinion 01/25/2011 Worker Misclassification Act, S.B. 34
11-14 11-14 Rulings of the Tax Commissioner 01/25/2011 Beneficiaries; Death benefit payment: Survivor annuity benefits
11-12 11-12 Rulings of the Tax Commissioner 01/21/2011 Taxability of nonresident income from piloting vessels in Virginia waters.
11-13 11-13 Rulings of the Tax Commissioner 01/21/2011 Taxpayer not permitted deduction for gross receipts attributable to business conducted in other states
11-10 11-10 Rulings of the Tax Commissioner 01/21/2011 Untaxed purchases of tangible personal property; Subcontracts and third party subcontractor.
11-9 11-9 Rulings of the Tax Commissioner 01/21/2011 Longarm quilter clients to pay sales tax on the sales price, cost of materials and labor.
11-11 11-11 Rulings of the Tax Commissioner 01/21/2011 Taxpayer is a food products manufacturer and processor.
11-8 11-8 Rulings of the Tax Commissioner 01/20/2011 Untaxed sales of materials and purchases; Delivery charges; Out of state transactions
11-7 11-7 Rulings of the Tax Commissioner 01/20/2011 Cosmetics are not medicine even though they may have medicinal properties.
11-6 11-6 Rulings of the Tax Commissioner 01/14/2011 Manufacturer of concrete structural materials; Tangible personal property delivered out of state.
11-5 11-5 Rulings of the Tax Commissioner 01/11/2011 Taxpayer did not demonstrate clear intent to abandon his Virginia domicile.
11-3 11-3 Rulings of the Tax Commissioner 01/07/2011 A county may not impose a BPOL tax on businesses operating in a town that lies within its borders unless it has the town's permission
11-4 11-4 Rulings of the Tax Commissioner 01/07/2011 A county may not impose a BPOL tax on businesses operating in a town that lies within its borders unless it has the town's permission
11-2 11-2 Rulings of the Tax Commissioner 01/05/2011 Leased warehouse space including the refrigerated space to a tenant on a seasonal basis.
11-1 11-1 Rulings of the Tax Commissioner 01/03/2011 Definite Place of Business; Situs; License Fee and Taxation of Contracting Services
10-283 10-283 Rulings of the Tax Commissioner 12/28/2010 Evidence shows the Taxpayer resided in Virginia for more than 183 days during 2005.
10-053 Attorney General's Opinion 12/27/2010 Board of Supervisors enacted a meals tax ordinance with a rate of 1% after voters of that county gave their approval to a meals tax of 4%.
10-282 10-282 Rulings of the Tax Commissioner 12/27/2010 Local Mobile Property
10-284 10-284 Rulings of the Tax Commissioner 12/27/2010 Guidelines and Rules for the Prepaid Wireless E-911 Fee
10-278 10-278 Rulings of the Tax Commissioner 12/22/2010 Trailer considered to be a definite place of business for BPOL tax purposes.
10-280 10-280 Rulings of the Tax Commissioner 12/22/2010 Tax on property sold with and without installation.