Document # Public Document # Document Type Date Issued Description
10-193 10-193 Rulings of the Tax Commissioner 08/27/2010 Communications Sales and Use Tax Trust Fund
10-194 10-194 Rulings of the Tax Commissioner 08/27/2010 Service Members Civil Relief Act
10-192 10-192 Rulings of the Tax Commissioner 08/26/2010 Communications and Use Tax and the Retail Sales and Use Tax to cellular sales.
10-191 10-191 Rulings of the Tax Commissioner 08/26/2010 Virginia Savings Trust account
10-189 10-189 Rulings of the Tax Commissioner 08/26/2010 Sales tax application to retail sales, refunds and exchanges involving core charges
10-190 10-190 Rulings of the Tax Commissioner 08/26/2010 Application of the retail sales and use tax on the sale of carbon dioxide
10-187 10-187 Rulings of the Tax Commissioner 08/25/2010 Rental agreement invoices subject to taxation in Virginia/ Taxes paid to Tennessee
10-188 10-188 Rulings of the Tax Commissioner 08/24/2010 Retail Sales and Use Tax Treatment of Certain Fuels
10-9 10-188 Tax Bulletins 08/24/2010 Retail Sales and Use Tax Treatment of Certain Fuels
10-038 Attorney General's Opinion 08/24/2010 Payment lies with the persons engaged in business and not with their customers.
10-071 Attorney General's Opinion 08/23/2010 Infrequent use of a "farm building or structure" to host a concert, dance or other social gathering does not constitute a change in occupancy classification.
10-185 10-185 Rulings of the Tax Commissioner 08/16/2010 Taxpayer and A1 were eligible to elect to file combined returns .
10-178 10-178 Rulings of the Tax Commissioner 08/16/2010 Digital orthophotograph is the purchase of exempt professional service.
10-181 10-181 Rulings of the Tax Commissioner 08/16/2010 Taxpayer was not a resident of Virginia.
10-184 10-184 Rulings of the Tax Commissioner 08/16/2010 Inaccurate or erroneous advice given to taxpayer by persons he employes/ only recourse is against the accountant, lawyer, or tax preparer for the error
10-183 10-183 Rulings of the Tax Commissioner 08/16/2010 Taxpayers timely filed their amended Virginia return reporting the NOL carryback
10-182 10-182 Rulings of the Tax Commissioner 08/16/2010 Taxpayer telecommuted portion of salary taxed by both Virginia and New York
10-179 10-179 Rulings of the Tax Commissioner 08/16/2010 Untaxed sales made to dentists and dental practices/prescription or nonprescription drug exemptions.
10-180 10-180 Rulings of the Tax Commissioner 08/16/2010 Taxpayers were domiciliary residents of State A
10-177 10-177 Rulings of the Tax Commissioner 08/16/2010 Purchased tangible personal property on which tax was not paid.
10-186 10-186 Rulings of the Tax Commissioner 08/13/2010 Cigarette Tax Guidelines and Rules Related to Enforcement
10-176 10-176 Rulings of the Tax Commissioner 08/12/2010 File Virginia income tax withholding in aggregate
10-175 10-175 Rulings of the Tax Commissioner 08/11/2010 Deduction for qualifying long-term healthcare insurance premiums/ Filing limitations
10-170 10-170 Rulings of the Tax Commissioner 08/10/2010 Taxpayer was not a domiciliary resident of Virginia
10-169 10-169 Rulings of the Tax Commissioner 08/10/2010 Taxpayer had no income from Virginia sources