Document # Public Document # Document Type Date Issued Description
09-136 09-136 Rulings of the Tax Commissioner 09/08/2009 Assists businesses and organizations with the development of new technologies.
09-133 09-133 Rulings of the Tax Commissioner 09/08/2009 The return accurately reflects the husband's change in domicile to State A
09-135 09-135 Rulings of the Tax Commissioner 09/08/2009 Taxpayer assessed consumer use tax on all of the direct material costs
09-129 09-129 Rulings of the Tax Commissioner 09/08/2009 Wife was an actual resident in 2006, but husband was not an actual resident
09-131 09-131 Rulings of the Tax Commissioner 09/08/2009 Taxpayer did not establish domicile in Virginia in 2002 during the taxable years at issue
09-130 09-130 Rulings of the Tax Commissioner 09/08/2009 The documents provided demonstrate the Taxpayer spent less than 183 days in Virginia
09-128 09-128 Rulings of the Tax Commissioner 09/08/2009 Taxpayer did not abandon his domiciliary resident in Country A for the year in question.
09-042 Attorney General's Opinion 08/27/2009 A boat pier may be assessed and taxed separately from the adjoining land of a private landowner.
09-043 Attorney General's Opinion 08/24/2009 Profit subsidiary fails to meet the statutory definition of a "nonprofit charitable organization."
09-127 09-127 Rulings of the Tax Commissioner 08/24/2009 Exemption of controlled drugs purchased for use in the Taxpayer's professional practice.
09-124 09-124 Rulings of the Tax Commissioner 08/07/2009 A portion of the military wages at issue is exempt from Virginia tax.
09-121 09-121 Rulings of the Tax Commissioner 08/07/2009 Taxpayer removed from the consolidated return. No nexus with Virginia
09-126 09-126 Rulings of the Tax Commissioner 08/07/2009 Net Operating Losses and Separate Return Limitation Year
09-120 09-120 Rulings of the Tax Commissioner 08/07/2009 Assessed tax on untaxed sales of fencing, horse feed, and related agricultural supplies.
09-122 09-122 Rulings of the Tax Commissioner 08/07/2009 Taxpayers did conduct their Schedule C business for profit and are entitled to claim the full deductions generated by their real estate activities
09-119 09-119 Rulings of the Tax Commissioner 08/07/2009 Resale exemption applies to the wholesale purchases of property.
09-123 09-123 Rulings of the Tax Commissioner 08/07/2009 Taxpayer did not establish a domicile in Virginia
09-044 Attorney General's Opinion 08/03/2009 A nonprofit property holding company that is organized for religious purposes retains the same property tax exemption as its sole member, an incorporated church.
09-115 09-115 Rulings of the Tax Commissioner 07/31/2009 Taxpayer believes that the add back should be allowed on a pre-apportionment basis.
09-117 09-117 Rulings of the Tax Commissioner 07/31/2009 Taxpayer has historically treated itself as a retailer, some customers disagree
09-118 09-118 Rulings of the Tax Commissioner 07/31/2009 Use of repealed public service corporation exemption while selling communications equipment.
09-116 09-116 Rulings of the Tax Commissioner 07/31/2009 Converted assessments; Corporate officers
09-114 09-114 Rulings of the Tax Commissioner 07/16/2009 Voluntarily register to collect and remit the Digital Media Fee on behalf of others.
09-113 09-113 Rulings of the Tax Commissioner 07/16/2009 Taxpayer seeks a credit for sales tax paid to various vendors
09-112 09-112 Rulings of the Tax Commissioner 07/16/2009 New corporation voided the ten-year retirement payout plan and a lump-sum payment was made