Document # Public Document # Document Type Date Issued Description
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
10-93 10-93 Rulings of the Tax Commissioner 06/04/2010 Taxpayer did not abandon his Virginia domicile and is subject to tax
10-86 10-86 Rulings of the Tax Commissioner 06/04/2010 Taxpayer purchased the unstamped cigarettes from that licensed stamping agent.
10-92 10-92 Rulings of the Tax Commissioner 06/04/2010 Taxpayer documentation needed to change assessment
10-88 10-88 Rulings of the Tax Commissioner 06/04/2010 Display cabinets do not constitute merchandise held for sale or resale
10-6 10-82 Tax Bulletins 06/01/2010 New Power of Attorney Process
10-82 10-82 Rulings of the Tax Commissioner 06/01/2010 New Power of Attorney Process
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
10-74 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.
10-71 10-71 Rulings of the Tax Commissioner 05/17/2010 Dealer Discounts
10-5 10-71 Tax Bulletins 05/17/2010 Dealer Discounts
10-70 10-70 Rulings of the Tax Commissioner 05/12/2010 Taxpayer is a wholesale merchant and should be taxed for BPOL purposes
10-68 10-68 Rulings of the Tax Commissioner 05/12/2010 Assessment of recomputed out-of-state tax credit
10-66 10-66 Rulings of the Tax Commissioner 05/12/2010 Documents show the husband as the sole transferee of the Credit
10-67 10-67 Rulings of the Tax Commissioner 05/12/2010 County must consider the Taxpayer's appraisals in determining the fair market value