Document # Public Document # Document Type Date Issued Description
09-162 09-162 Rulings of the Tax Commissioner 10/16/2009 Format, graphic printing company; Sale for resale
09-158 09-158 Rulings of the Tax Commissioner 10/16/2009 Restaurant audited and assessed tax on sales and fixed asset purchases.
09-141 09-141 Rulings of the Tax Commissioner 09/29/2009 Sales sample; issues with property delivered to customers in VA before being shipped outside the state.
09-140 09-140 Rulings of the Tax Commissioner 09/28/2009 Guidelines and Rules for the 2009 Virginia Tax Amnesty Program
09-137 09-137 Rulings of the Tax Commissioner 09/10/2009 Energy Star Sales Tax Holiday Guidelines and Rules
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.
09-118 09-118 Rulings of the Tax Commissioner 07/31/2009 Use of repealed public service corporation exemption while selling communications equipment.
09-109 09-109 Rulings of the Tax Commissioner 07/01/2009 Sales Tax Holiday for Clothing and School Supplies, Guidelines and Rules
09-103 09-103 Rulings of the Tax Commissioner 06/24/2009 Taxpayer had Virginia source income failed to file taxes
09-98 09-98 Rulings of the Tax Commissioner 06/16/2009 2009 Legislative Summary
09-98 09-98 Legislative Summaries 06/16/2009 2009 Legislative Summary
09-97 09-97 Rulings of the Tax Commissioner 06/11/2009 Systems integrator develops and implements systems solutions for federal government
09-94 09-94 Rulings of the Tax Commissioner 06/11/2009 Taxpayer produces both framed and unframed colored prints and paintings
09-83 09-83 Rulings of the Tax Commissioner 05/28/2009 Software prewritten programs were delivered electronically to the customer
09-87 09-87 Rulings of the Tax Commissioner 05/28/2009 Administrative appeal filed well after the expiration of the statute of limitations
09-84 09-84 Rulings of the Tax Commissioner 05/28/2009 Government contractor specializes in IT solutions, program support, and systems integration
09-72 09-72 Rulings of the Tax Commissioner 05/26/2009 Sales of tangible personal property not registered for collection of the retail sales tax
09-42 09-42 Rulings of the Tax Commissioner 04/27/2009 Tax of Internet sales
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
09-45 09-45 Rulings of the Tax Commissioner 04/27/2009 Full service banking assessed consumer use tax on purchases of tangible personal property
09-43 09-43 Rulings of the Tax Commissioner 04/27/2009 Taxpayer contends membership card is same as a coupon on merchandise
09-37 09-37 Rulings of the Tax Commissioner 04/21/2009 Hurricane Preparedness Sales Tax Holiday Guidelines and Rules
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
09-34 09-34 Rulings of the Tax Commissioner 03/31/2009 Taxpayer has not provided adequate evidence to support its exemption request.
09-9 09-9 Rulings of the Tax Commissioner 02/04/2009 Military wages resulting from combat duty or extended active duty