Document # Public Document # Document Type Date Issued Description
10-145 10-145 Rulings of the Tax Commissioner 07/26/2010 Taxpayer use strapping for transportation purposes, resale exemption is not applicable.
10-143 10-143 Rulings of the Tax Commissioner 07/26/2010 Assessments on underreported sales and untaxed purchases/Restaurant owner.
10-142 10-142 Rulings of the Tax Commissioner 07/26/2010 Taxpayer did not accrue and remit use tax on purchases to the Department.
10-147 10-147 Rulings of the Tax Commissioner 07/26/2010 Resale exemption certificates at issue were accepted by the Taxpayer in good faith
10-146 10-146 Rulings of the Tax Commissioner 07/26/2010 Taxable fabrication taxed for uncollected sales tax
10-144 10-144 Rulings of the Tax Commissioner 07/26/2010 Purchase qualifies as tangibles personal property used exclusively in exempt research and development activities.
10-149 10-149 Rulings of the Tax Commissioner 07/26/2010 Husband and wife were not domiciliary residents of Virginia for the taxable year.
10-141 10-141 Rulings of the Tax Commissioner 07/23/2010 All criteria not met to be treated as a retailer treated as a using and consuming contractor
10-104 10-104 Rulings of the Tax Commissioner 07/18/2010 Definite place of business in other localities/Gross receipts
10-140 10-140 Rulings of the Tax Commissioner 07/15/2010 Tax of reward programs operated by a supermarket chain.
10-139 10-139 Rulings of the Tax Commissioner 07/14/2010 Temporary sick pay that does not qualify for disability income subtraction
10-138 10-138 Rulings of the Tax Commissioner 07/13/2010 Company markets and sells orthopaedic implants to hospitals and others groups.
10-132 10-132 Rulings of the Tax Commissioner 07/12/2010 Out-of-state dealer that furnishes and installs fencing in Virginia and State A
10-137 10-137 Rulings of the Tax Commissioner 07/12/2010 Required contract provisions, signatures, etc. needed from a governmental entity
10-134 10-134 Rulings of the Tax Commissioner 07/12/2010 Burden of proving a domicile change lies with the party alleging the change.
10-135 10-135 Rulings of the Tax Commissioner 07/12/2010 Royalty paid as part of the management fee, insufficient information provided for statute requirements.
10-131 10-131 Rulings of the Tax Commissioner 07/12/2010 Maintenance contract exempt machinery used directly in the manufacturing process
10-133 10-133 Rulings of the Tax Commissioner 07/12/2010 Taxpayer willfully failed to pay the taxes as a responsible corporate officer.
10-136 10-136 Rulings of the Tax Commissioner 07/12/2010 The period in which individuals could not claim the qualified recyclable credit lasted from 2004 through 2007.
10-130 10-130 Rulings of the Tax Commissioner 07/09/2010 Refund of Recordation Tax
10-129 10-129 Rulings of the Tax Commissioner 07/07/2010 Tax account records indicate that the Taxpayer did not remit the full amount of the tax collected.
10-125 10-125 Rulings of the Tax Commissioner 07/07/2010 Taxpayer believes subcontractor should be treated as the taxable consuming contractor
10-124 10-124 Rulings of the Tax Commissioner 07/07/2010 Parent Co. believe purchase and assignment of the equipment is one transaction
10-128 10-128 Rulings of the Tax Commissioner 07/07/2010 Individual must meet two tests in order to be allowed a subtraction for disability income.
10-122 10-122 Rulings of the Tax Commissioner 07/07/2010 Exemptions was disallowed for equipment used in mining activities