Document # Public Document # Document Type Date Issued Description
10-92 10-92 Rulings of the Tax Commissioner 06/04/2010 Taxpayer documentation needed to change assessment
10-82 10-82 Rulings of the Tax Commissioner 06/01/2010 New Power of Attorney Process
10-6 10-82 Tax Bulletins 06/01/2010 New Power of Attorney Process
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.
10-72 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
10-71 10-71 Rulings of the Tax Commissioner 05/17/2010 Dealer Discounts
10-5 10-71 Tax Bulletins 05/17/2010 Dealer Discounts
10-69 10-69 Rulings of the Tax Commissioner 05/12/2010 Cardlock petroleum terminals are considered to be a definite place of business
10-64 10-64 Rulings of the Tax Commissioner 05/12/2010 Taxpayer has the burden of proving that the tax assessed is incorrect
10-53 10-53 Rulings of the Tax Commissioner 05/07/2010 Taxpayer not a domiciliary resident of Virginia and not subject to Virginia income tax
10-46 10-46 Rulings of the Tax Commissioner 05/06/2010 Guidelines and Rules for the Accelerated Sales Tax
10-43 10-43 Rulings of the Tax Commissioner 04/23/2010 Service contracted in connection with software purchase delivered in tangible form
10-34 10-34 Rulings of the Tax Commissioner 04/08/2010 Requesting classification BTPP v MTT
10-35 10-35 Rulings of the Tax Commissioner 04/08/2010 Manufacturing exemption/ Definite place of business/Vending machines
10-26 10-26 Rulings of the Tax Commissioner 03/31/2010 Computerized printing equipment used directly in manufacturing activities.
10-12 10-12 Rulings of the Tax Commissioner 02/09/2010 Audit found untaxed assets used in the provision of Internet services and untaxed expense purchases used in the provision of Internet services.
10-1 10-1 Rulings of the Tax Commissioner 01/13/2010 Out-of state manufacturer, produces and sells school yearbooks to public schools.
09-169 09-169 Rulings of the Tax Commissioner 10/23/2009 Office located outside of Virginia and no individuals entering Virginia on behalf of the Company.
09-167 09-167 Rulings of the Tax Commissioner 10/23/2009 Some memberships benefits are deem intangible benefits
09-174 09-174 Rulings of the Tax Commissioner 10/23/2009 Credit for the purchase of machinery and equipment for processing recyclable materials
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
09-161 09-161 Rulings of the Tax Commissioner 10/16/2009 Taxpayer business is supplying and distributing gas, diesel and heating fuels
09-152 09-152 Rulings of the Tax Commissioner 10/16/2009 Assessment made on the Taxpayer's sales, expense purchases and asset purchases.