Document # Public Document # Document Type Date Issued Description
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.
10-215 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.
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
10-210 10-210 Rulings of the Tax Commissioner 09/13/2010 Taxpayer offers lost pet recovery products and services for sale.
10-211 10-211 Rulings of the Tax Commissioner 09/13/2010 2010 Fourth Quarter Interest Rate
10-10 10-211 Tax Bulletins 09/13/2010 2010 Fourth Quarter Interest Rates
10-209 10-209 Rulings of the Tax Commissioner 09/09/2010 For profit operations to market and sell horses, and improve business operations
10-208 10-208 Rulings of the Tax Commissioner 09/09/2010 Providing trade show services for customer-owned exhibits through third party vendors
10-206 10-206 Rulings of the Tax Commissioner 09/07/2010 College housing, whether it be in a dorm or apartment, is not considered to be a permanent place of abode
10-207 10-207 Rulings of the Tax Commissioner 09/07/2010 Taxpayers conduct the horse farm for purpose of making a profit.
10-205 10-205 Rulings of the Tax Commissioner 09/07/2010 North Carolina does not practice reciprocity with Virginia
10-204 10-204 Rulings of the Tax Commissioner 09/02/2010 Documents submitted did not constitute a timely filed income tax return
10-203 10-203 Rulings of the Tax Commissioner 09/01/2010 Taxpayer successfully abandoned his domicile in Virginia
10-202 10-202 Rulings of the Tax Commissioner 09/01/2010 Consumer use tax on paint color cards/ Sales for resale exemption
10-198 10-198 Rulings of the Tax Commissioner 08/31/2010 Application of tax to chemicals used in the water treatment process.
10-200 10-200 Rulings of the Tax Commissioner 08/31/2010 Tax on room rental charges, equipment rentals and service charges to nonprofits
10-201 10-201 Rulings of the Tax Commissioner 08/31/2010 Exemption certificates were invalid or missing
10-199 10-199 Rulings of the Tax Commissioner 08/31/2010 Servicemembers Civil Relief Act
10-195 10-195 Rulings of the Tax Commissioner 08/30/2010 Taxpayer must charge and collect tax from the large retailer without resale exemption certificate.
10-197 10-197 Rulings of the Tax Commissioner 08/30/2010 What purchases qualify for the occasional sale exemption (Va. Code § 58.1-609.10 2.).
10-196 10-196 Rulings of the Tax Commissioner 08/30/2010 Tax paid to State A by the Partnership was individual income taxout-of-state tax credit.