Document # Public Document # Document Type Date Issued Description
11-56 11-56 Rulings of the Tax Commissioner 04/11/2011 No proof that the transaction is isolated in nature and not a normal part of business
11-42 11-42 Rulings of the Tax Commissioner 03/16/2011 Taxpayer was engaged in a licensable business during the tax years at issue
11-40 11-40 Rulings of the Tax Commissioner 03/14/2011 Assessment for use tax on the purchase of the cutoff units by car dealership.
11-35 11-35 Rulings of the Tax Commissioner 03/04/2011 Machinery used in its fabrication of custom countertops taxed.
11-26 11-26 Rulings of the Tax Commissioner 02/28/2011 Samples, giveaways of eligible food products are subject to a reduced tax rate.
11-24 11-24 Rulings of the Tax Commissioner 02/25/2011 Retail sales and use tax on sales of children's party package services. THIS PD RESCINDED BY PD 14-1
11-15 11-15 Rulings of the Tax Commissioner 02/11/2011 Valid exemption certificates: Documentation
11-18 11-18 Rulings of the Tax Commissioner 02/11/2011 Taxpayer liable for the underpayment of the tax on retail sales.
11-9 11-9 Rulings of the Tax Commissioner 01/21/2011 Longarm quilter clients to pay sales tax on the sales price, cost of materials and labor.
11-10 11-10 Rulings of the Tax Commissioner 01/21/2011 Untaxed purchases of tangible personal property; Subcontracts and third party subcontractor.
11-13 11-13 Rulings of the Tax Commissioner 01/21/2011 Taxpayer not permitted deduction for gross receipts attributable to business conducted in other states
11-8 11-8 Rulings of the Tax Commissioner 01/20/2011 Untaxed sales of materials and purchases; Delivery charges; Out of state transactions
11-6 11-6 Rulings of the Tax Commissioner 01/14/2011 Manufacturer of concrete structural materials; Tangible personal property delivered out of state.
11-5 11-5 Rulings of the Tax Commissioner 01/11/2011 Taxpayer did not demonstrate clear intent to abandon his Virginia domicile.
10-284 10-284 Rulings of the Tax Commissioner 12/27/2010 Guidelines and Rules for the Prepaid Wireless E-911 Fee
10-276 10-276 Rulings of the Tax Commissioner 12/17/2010 Guidelines and Rules for the Tobacco Products Tax
10-269 10-269 Rulings of the Tax Commissioner 12/16/2010 Application of the retail sales and use tax to healthcare services
10-268 10-268 Rulings of the Tax Commissioner 12/16/2010 Suppliers who sell tangible personal property to manufactured and modular housing dealers
10-265 10-265 Rulings of the Tax Commissioner 12/15/2010 Department concluded that the Taxpayers were a domiciliary residents
10-263 10-263 Rulings of the Tax Commissioner 12/15/2010 Taxpayer contends that purchases made in connection with government contracts
10-262 10-262 Rulings of the Tax Commissioner 12/14/2010 Taxpayer claimed pollution control exemption for chemicals used in its wastewater system.
10-259 10-259 Rulings of the Tax Commissioner 11/19/2010 Charcoal briquettes do not qualify for the exemption provided under Va. Code § 58.1-609.10 1.
10-254 10-254 Rulings of the Tax Commissioner 11/12/2010 Taxpayer is a retailer of dental supplies and equipment
10-256 10-256 Rulings of the Tax Commissioner 11/12/2010 Taxpayer did not take sufficient steps to abandon his Virginia domicile or acquire a State A domicile.
10-252 10-252 Rulings of the Tax Commissioner 11/10/2010 Services provided by third party providers in Virginia