Document # Public Document # Document Type Date Issued Description
10-242 10-242 Rulings of the Tax Commissioner 10/21/2010 NO DOCUMENT ISSUED
10-241 10-241 Rulings of the Tax Commissioner 10/04/2010 Software packages include a base system and optional add-on modules/Software sales and services
10-082 Attorney General's Opinion 10/01/2010 Appropriations Act/Recently enacted federal legislation
10-240 10-240 Rulings of the Tax Commissioner 10/01/2010 Qualified Virginia College Savings Plans
10-239 10-239 Rulings of the Tax Commissioner 09/30/2010 Items sold used by production workers who are an integral part of the manufacturing process.
10-237 10-237 Rulings of the Tax Commissioner 09/30/2010 Residency of a Military Service Member
10-238 10-238 Rulings of the Tax Commissioner 09/30/2010 § 58.1-344 provides a six-month filing extension for filing income tax returns
10-236 10-236 Rulings of the Tax Commissioner 09/30/2010 Vertically integrated manufacturer engaged in substantial manufacturing activities.
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
10-233 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.
10-222 10-222 Rulings of the Tax Commissioner 09/23/2010 Energy Star Sales Tax Holiday Guidelines and Rules
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
10-224 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
10-221 10-221 Rulings of the Tax Commissioner 09/17/2010 Taxpayer was a domiciliary resident of Country A during the taxable year
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