Document # Public Document # Document Type Date Issued Description
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.
10-282 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
10-053 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%.
10-280 10-280 Rulings of the Tax Commissioner 12/22/2010 Tax on property sold with and without installation.
10-285 10-285 Rulings of the Tax Commissioner 12/22/2010 Taxpayer's factoring and loan transactions prior to January 1, 2004 are subject to the addback requirements
10-279 10-279 Rulings of the Tax Commissioner 12/22/2010 The activities of the corporate family in Virginia are not sufficient to create nexus.
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.
10-094 Attorney General's Opinion 12/22/2010 What information is needed to "certify" the commissioner's determination that a local tax assessment was erroneous.
10-286 10-286 Rulings of the Tax Commissioner 12/22/2010 Addback of gain or loss realized on factoring transactions
10-277 10-277 Rulings of the Tax Commissioner 12/21/2010 Trailer considered to be a definite place of business for BPOL tax purposes.
10-281 10-281 Rulings of the Tax Commissioner 12/21/2010 Guidelines and Rules for the Virginia Motion Picture Production Tax Credit
10-276 10-276 Rulings of the Tax Commissioner 12/17/2010 Guidelines and Rules for the Tobacco Products Tax
10-042 Attorney General's Opinion 12/17/2010 Commissioner of the Revenue's duties with respect to the assessment of real estate to a city real estate assessor transfers to the assessor the Commissioner's responsibility under § 58.1-3984(8) of the Code of Virginia.
10-275 10-275 Rulings of the Tax Commissioner 12/16/2010 Taxpayer's definite place of business in the County and vehicles subject to BTPP tax
10-271 10-271 Rulings of the Tax Commissioner 12/16/2010 Taxpayer wants an exception to the statute of limitations in her case.
10-274 10-274 Rulings of the Tax Commissioner 12/16/2010 Individual income taxpayers are not permitted to claim a foreign source income subtraction.
10-272 10-272 Rulings of the Tax Commissioner 12/16/2010 IRA rolled to VCSP for deposit into accounts set up for the Taxpayers' children
10-269 10-269 Rulings of the Tax Commissioner 12/16/2010 Application of the retail sales and use tax to healthcare services
10-267 10-267 Rulings of the Tax Commissioner 12/16/2010 Taxpayer maintains that the injectable tuberculin antigen is exempt from the tax as are vaccines and other prescription drugs.
10-273 10-273 Rulings of the Tax Commissioner 12/16/2010 Servicemembers Civil Relief Act
10-268 10-268 Rulings of the Tax Commissioner 12/16/2010 Suppliers who sell tangible personal property to manufactured and modular housing dealers
10-270 10-270 Rulings of the Tax Commissioner 12/16/2010 Spouse A is resident and the other is a nonresident, separate taxes shall be determined on their separate Virginia taxable incomes.
10-263 10-263 Rulings of the Tax Commissioner 12/15/2010 Taxpayer contends that purchases made in connection with government contracts
10-265 10-265 Rulings of the Tax Commissioner 12/15/2010 Department concluded that the Taxpayers were a domiciliary residents