Document # Public Document # Document Type Date Issued Description
10-95 10-95 Rulings of the Tax Commissioner 06/04/2010 Taxpayer served in States A and B for his employer during the taxable years at issue
10-90 10-90 Rulings of the Tax Commissioner 06/04/2010 Taxpayer does not satisfy the conditions required to be considered a corporate officer
10-96 10-96 Rulings of the Tax Commissioner 06/04/2010 Failure to show abandonment of state domicile with the intent not to return
10-87 10-87 Rulings of the Tax Commissioner 06/04/2010 Taxpayer is not required to register for the retail sales tax
10-91 10-91 Rulings of the Tax Commissioner 06/04/2010 Taxpayer clearly retained his domicile in Country A in the 2006 taxable year
10-89 10-89 Rulings of the Tax Commissioner 06/04/2010 Erroneously collected sales tax
10-97 10-97 Rulings of the Tax Commissioner 06/04/2010 Gross receipts, Payroll apportionment
10-85 10-85 Rulings of the Tax Commissioner 06/04/2010 Transportation devices are not packaging materials and may not be purchased tax exempt unless purchased for resale
10-83 10-83 Rulings of the Tax Commissioner 06/04/2010 No statutory authority to assess the purchaser use tax on the same untaxed charges
10-94 10-94 Rulings of the Tax Commissioner 06/04/2010 Contributions to a VEST account grandchildren/ Residency/Documentation
10-84 10-84 Rulings of the Tax Commissioner 06/04/2010 Taxpayer assessed use tax on asset and expense purchases
10-82 10-82 Rulings of the Tax Commissioner 06/01/2010 New Power of Attorney Process
10-6 10-82 Tax Bulletins 06/01/2010 New Power of Attorney Process
10-74 10-74 Rulings of the Tax Commissioner 05/18/2010 Taxpayer has not met its burden of proving the local assessment is incorrect,
10-73 10-73 Rulings of the Tax Commissioner 05/18/2010 Taxpayer not liable for the sales and use tax on the postcards because it has not made use of the postcards in Virginia.
10-79 10-79 Rulings of the Tax Commissioner 05/18/2010 Evidence supports a finding that the Business was not for making a profit.
10-77 10-77 Rulings of the Tax Commissioner 05/18/2010 Reliance on the federal return when reviewing Virginia individual tax returns
10-75 10-75 Rulings of the Tax Commissioner 05/18/2010 Taxpayer transferred the Credit to other parties based on the appraised value
10-76 10-76 Rulings of the Tax Commissioner 05/18/2010 Qualified Funeral Trust
10-72 10-72 Rulings of the Tax Commissioner 05/18/2010 Delivery of printed matter from outside Virginia to a U.S. Post Office in Virginia does not constitute taxable use of the printed matter within Virginia
10-80 10-80 Rulings of the Tax Commissioner 05/18/2010 Taxpayers have met their burden proving hey intended to acquire domicile in State A
10-78 10-78 Rulings of the Tax Commissioner 05/18/2010 Explanations not sufficient to determine whether they met the IRC's standards
10-5 10-71 Tax Bulletins 05/17/2010 Dealer Discounts
10-71 10-71 Rulings of the Tax Commissioner 05/17/2010 Dealer Discounts
10-69 10-69 Rulings of the Tax Commissioner 05/12/2010 Cardlock petroleum terminals are considered to be a definite place of business