Document # Public Document # Document Type Date Issued Description
10-236 10-236 Rulings of the Tax Commissioner 09/30/2010 Vertically integrated manufacturer engaged in substantial manufacturing activities.
10-233 10-233 Rulings of the Tax Commissioner 09/29/2010 Taxpayer failed to file sales tax returns.
10-230 10-230 Rulings of the Tax Commissioner 09/29/2010 Definite place of business ; Methodology for attributing gross receipts.
10-235 10-235 Rulings of the Tax Commissioner 09/29/2010 Taxpayer failed to maintain sufficient sales records to verify sales.
10-227 10-227 Rulings of the Tax Commissioner 09/29/2010 Recyclable Materials Processing Equipment Tax Credit
10-234 10-234 Rulings of the Tax Commissioner 09/29/2010 Taxpayer failed to file sales tax returns.
10-232 10-232 Rulings of the Tax Commissioner 09/29/2010 Real vs. Tangible Property; Motel heating and cooling units
10-229 10-229 Rulings of the Tax Commissioner 09/29/2010 Deduction claimed under Va. Code § 58.1-3732 B 2, must provide evidence of entitlement
10-231 10-231 Rulings of the Tax Commissioner 09/29/2010 Definite place of business ; Methodology for attributing gross receipts.
10-228 10-228 Rulings of the Tax Commissioner 09/29/2010 Deduction claimed under Va. Code § 58.1-3732 B 2, must provide evidence of entitlement
10-222 10-222 Rulings of the Tax Commissioner 09/23/2010 Energy Star Sales Tax Holiday Guidelines and Rules
10-224 10-224 Rulings of the Tax Commissioner 09/22/2010 Taxpayer charged reduced sales tax rate on certain sales of food products at its locations
10-225 10-225 Rulings of the Tax Commissioner 09/22/2010 Qualifying manufacturing machinery and equipment may be purchased by contractors exempt of the tax
10-223 10-223 Rulings of the Tax Commissioner 09/22/2010 The facilities are considered real property, not tangible personal property.
10-226 10-226 Rulings of the Tax Commissioner 09/22/2010 Catheter systems may be sold exempt of the tax to licensed physicians
10-221 10-221 Rulings of the Tax Commissioner 09/17/2010 Taxpayer was a domiciliary resident of Country A during the taxable year
10-218 10-218 Rulings of the Tax Commissioner 09/16/2010 Federal Home Loan Bank qualify for the subtraction.
10-216 10-216 Rulings of the Tax Commissioner 09/16/2010 Mastectomy bra does not qualify as an exempt supply for use with a prosthetic breast.
10-219 10-219 Rulings of the Tax Commissioner 09/16/2010 Charge of Corporate Filing Status
10-220 10-220 Rulings of the Tax Commissioner 09/16/2010 Residency of a Military Service Member; The Servicemembers Civil Relief Act
10-217 10-217 Rulings of the Tax Commissioner 09/16/2010 Provider of communication infrastructure, concept development and creative design.
10-212 10-212 Rulings of the Tax Commissioner 09/15/2010 Sale of loyalty program memberships; transfer of tangible personal property
10-214 10-214 Rulings of the Tax Commissioner 09/15/2010 Deferred compensation plan distributions contributions subject to out of state taxation
10-215 10-215 Rulings of the Tax Commissioner 09/15/2010 Tax assessed on purchases of materials from a out-of-state vendor; Electrical contractor.
10-213 10-213 Rulings of the Tax Commissioner 09/15/2010 Tax Commissioner does not have jurisdiction to make any determination with respect to the assessment of a penalty by a local assessing authority.