Document # Public Document # Document Type Date Issued Description
09-172 09-172 Rulings of the Tax Commissioner 10/23/2009 Veterinarian's sole activities at trade shows, conferences are for soliciting the sale of its products.
09-166 09-166 Rulings of the Tax Commissioner 10/23/2009 Exempt occasional sale
09-168 09-168 Rulings of the Tax Commissioner 10/23/2009 Benefits from enrolling in the prescription savings club are deemed intangible
09-064 Attorney General's Opinion 10/20/2009 Divide proportionally a farm that is situated in a county and in a town within the county and enter the farm as two separate line items on the land books.
09-155 09-155 Rulings of the Tax Commissioner 10/16/2009 Taxpayer provides cable television services to multiple dwelling unit properties.
09-153 09-153 Rulings of the Tax Commissioner 10/16/2009 Taxpayer produces resized wood logs that are not for sale and used by the Taxpayer
09-163 09-163 Rulings of the Tax Commissioner 10/16/2009 Taxpayer had income for the taxable years at issue and did not file income tax returns
09-152 09-152 Rulings of the Tax Commissioner 10/16/2009 Assessment made on the Taxpayer's sales, expense purchases and asset purchases.
09-164 09-164 Rulings of the Tax Commissioner 10/16/2009 The Taxpayer states he had no "Federal 26 CFR Income" for 2005
09-154 09-154 Rulings of the Tax Commissioner 10/16/2009 Taxpayer is responsible for charging and collecting the retail sales tax not subcontractor
09-162 09-162 Rulings of the Tax Commissioner 10/16/2009 Format, graphic printing company; Sale for resale
09-159 09-159 Rulings of the Tax Commissioner 10/16/2009 Taxpayer claims tire retreaders are deemed to be industrial processors and exemptible
09-161 09-161 Rulings of the Tax Commissioner 10/16/2009 Taxpayer business is supplying and distributing gas, diesel and heating fuels
09-157 09-157 Rulings of the Tax Commissioner 10/16/2009 Assessment of sales tax on the untaxed sales price of fences sold with installation
09-160 09-160 Rulings of the Tax Commissioner 10/16/2009 Taxpayer's appeal to the Tax Commissioner is barred by the statute of limitations
09-158 09-158 Rulings of the Tax Commissioner 10/16/2009 Restaurant audited and assessed tax on sales and fixed asset purchases.
09-156 09-156 Rulings of the Tax Commissioner 10/16/2009 Seller of software and maintenance services assessment issued on software support and implementation fees
09-148 09-148 Rulings of the Tax Commissioner 10/08/2009 Combined Virginia corporation income tax return
09-145 09-145 Rulings of the Tax Commissioner 10/08/2009 Taxpayer acts as an umbrella organization for local chapters of a nationwide organization; Gross receipts
09-150 09-150 Rulings of the Tax Commissioner 10/08/2009 Taxpayer designs, fabricates/installs media sets for television broadcasting, church services and other events
09-149 09-149 Rulings of the Tax Commissioner 10/08/2009 Corporation's tax assessments were properly converted to the Taxpayer
09-151 09-151 Rulings of the Tax Commissioner 10/08/2009 Taxpayers failed to file individual income tax returns.
09-146 09-146 Rulings of the Tax Commissioner 10/08/2009 Out-of-state telemarketing with call centers throughout the world
09-147 09-147 Rulings of the Tax Commissioner 10/08/2009 Taxpayer has failed to provide solid evidence to prove case
09-066 Attorney General's Opinion 10/02/2009 Admissions tax ; Meals Tax