Document # Public Document # Document Type Date Issued Description
10-252 10-252 Rulings of the Tax Commissioner 11/10/2010 Services provided by third party providers in Virginia
10-248 10-248 Rulings of the Tax Commissioner 11/04/2010 Untaxed Sales; Credit for Customer paid taxes
10-247 10-247 Rulings of the Tax Commissioner 10/28/2010 Tax assessment based on the estimated untaxed sales of tangible personal property.
10-258 10-258 Rulings of the Tax Commissioner 10/25/2010 Court Case
10-244 10-244 Rulings of the Tax Commissioner 10/21/2010 Tax on purchases of purging compounds used to clean production machinery.
10-241 10-241 Rulings of the Tax Commissioner 10/04/2010 Software packages include a base system and optional add-on modules/Software sales and services
10-239 10-239 Rulings of the Tax Commissioner 09/30/2010 Items sold used by production workers who are an integral part of the manufacturing process.
10-228 10-228 Rulings of the Tax Commissioner 09/29/2010 Deduction claimed under Va. Code § 58.1-3732 B 2, must provide evidence of entitlement
10-233 10-233 Rulings of the Tax Commissioner 09/29/2010 Taxpayer failed to file sales tax returns.
10-234 10-234 Rulings of the Tax Commissioner 09/29/2010 Taxpayer failed to file sales tax returns.
10-235 10-235 Rulings of the Tax Commissioner 09/29/2010 Taxpayer failed to maintain sufficient sales records to verify sales.
10-229 10-229 Rulings of the Tax Commissioner 09/29/2010 Deduction claimed under Va. Code § 58.1-3732 B 2, must provide evidence of entitlement
10-222 10-222 Rulings of the Tax Commissioner 09/23/2010 Energy Star Sales Tax Holiday Guidelines and Rules
10-224 10-224 Rulings of the Tax Commissioner 09/22/2010 Taxpayer charged reduced sales tax rate on certain sales of food products at its locations
10-215 10-215 Rulings of the Tax Commissioner 09/15/2010 Tax assessed on purchases of materials from a out-of-state vendor; Electrical contractor.
10-208 10-208 Rulings of the Tax Commissioner 09/09/2010 Providing trade show services for customer-owned exhibits through third party vendors
10-206 10-206 Rulings of the Tax Commissioner 09/07/2010 College housing, whether it be in a dorm or apartment, is not considered to be a permanent place of abode
10-204 10-204 Rulings of the Tax Commissioner 09/02/2010 Documents submitted did not constitute a timely filed income tax return
10-201 10-201 Rulings of the Tax Commissioner 08/31/2010 Exemption certificates were invalid or missing
10-200 10-200 Rulings of the Tax Commissioner 08/31/2010 Tax on room rental charges, equipment rentals and service charges to nonprofits
10-196 10-196 Rulings of the Tax Commissioner 08/30/2010 Tax paid to State A by the Partnership was individual income taxout-of-state tax credit.
10-195 10-195 Rulings of the Tax Commissioner 08/30/2010 Taxpayer must charge and collect tax from the large retailer without resale exemption certificate.
10-197 10-197 Rulings of the Tax Commissioner 08/30/2010 What purchases qualify for the occasional sale exemption (Va. Code § 58.1-609.10 2.).
10-190 10-190 Rulings of the Tax Commissioner 08/26/2010 Application of the retail sales and use tax on the sale of carbon dioxide
10-189 10-189 Rulings of the Tax Commissioner 08/26/2010 Sales tax application to retail sales, refunds and exchanges involving core charges