Document # Public Document # Document Type Date Issued Description
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
09-167 09-167 Rulings of the Tax Commissioner 10/23/2009 Some memberships benefits are deem intangible benefits
09-171 09-171 Rulings of the Tax Commissioner 10/23/2009 Medical foods that do not qualify for the exemption but are intended to substitute in whole or in part for food in an ordinary diet will be taxed at the reduced sales tax rate.
09-170 09-170 Rulings of the Tax Commissioner 10/23/2009 Assessed tax on certain untaxed sales and purchases of tangible personal property.
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.
09-164 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
09-155 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.
09-150 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
09-148 09-148 Rulings of the Tax Commissioner 10/08/2009 Combined Virginia corporation income tax return