Document # Public Document # Document Type Date Issued Description
09-52 09-52 Rulings of the Tax Commissioner 05/01/2009 Tax on purchases of tangible personal property as used or consumed by the Taxpayer
09-59 09-59 Rulings of the Tax Commissioner 05/01/2009 A ruling regarding the pass-through entity withholding tax.
09-53 09-53 Rulings of the Tax Commissioner 05/01/2009 County reclassified the Taxpayer as a business service provider
09-51 09-51 Rulings of the Tax Commissioner 05/01/2009 Retailer vs Real property contractor
09-58 09-58 Rulings of the Tax Commissioner 05/01/2009 Virginia Coal Employment and Production Incentive Tax Credit
09-54 09-54 Rulings of the Tax Commissioner 05/01/2009 Tax on the gross proceeds from rental of party tents; Separately stated charges
09-55 09-55 Rulings of the Tax Commissioner 05/01/2009 Market development fees paid in the purchase of tangible personal property
09-42 09-42 Rulings of the Tax Commissioner 04/27/2009 Tax of Internet sales
09-47 09-47 Rulings of the Tax Commissioner 04/27/2009 Request to use an alternative method of allocating and apportioning income denied.
09-48 09-48 Rulings of the Tax Commissioner 04/27/2009 Taxpayer believes it should be treated in a manner similar to real estate brokers
09-38 09-38 Rulings of the Tax Commissioner 04/27/2009 Tax on lease transactions of aircraft
09-41 09-41 Rulings of the Tax Commissioner 04/27/2009 Application for tax assessment correction is barred by the statue of limitations
09-44 09-44 Rulings of the Tax Commissioner 04/27/2009 Third-party contractors do not establish corporate income tax nexus with Virginia
09-43 09-43 Rulings of the Tax Commissioner 04/27/2009 Taxpayer contends membership card is same as a coupon on merchandise
09-45 09-45 Rulings of the Tax Commissioner 04/27/2009 Full service banking assessed consumer use tax on purchases of tangible personal property
09-40 09-40 Rulings of the Tax Commissioner 04/27/2009 Taxed on purchases of aesthetic injectable implants for the treatment of facial wrinkle
09-50 09-50 Rulings of the Tax Commissioner 04/27/2009 Virginia's authority to tax foreign source income of its residents is not prohibited
09-46 09-46 Rulings of the Tax Commissioner 04/27/2009 Full service banking assessed consumer use tax on purchases of tangible personal property
09-39 09-39 Rulings of the Tax Commissioner 04/27/2009 Qualified Exchange Accommodation Agreement
09-49 09-49 Rulings of the Tax Commissioner 04/27/2009 Taxpayer claimed an exception for 100% of royalties deducted on its federal tax returns
09-37 09-37 Rulings of the Tax Commissioner 04/21/2009 Hurricane Preparedness Sales Tax Holiday Guidelines and Rules
09-33 09-33 Rulings of the Tax Commissioner 03/31/2009 Late filling of an administrative appeal
09-35 09-35 Rulings of the Tax Commissioner 03/31/2009 Tax on under-taxed sales, purchases of various machinery and equipment, supplies
09-34 09-34 Rulings of the Tax Commissioner 03/31/2009 Taxpayer has not provided adequate evidence to support its exemption request.
09-32 09-32 Rulings of the Tax Commissioner 03/31/2009 Taxpayer applied the general retail sales and use tax rate to its sales of food