Document # Public Document # Document Type Date Issued Description
10-188 10-188 Rulings of the Tax Commissioner 08/24/2010 Retail Sales and Use Tax Treatment of Certain Fuels
10-9 10-188 Tax Bulletins 08/24/2010 Retail Sales and Use Tax Treatment of Certain Fuels
10-038 Attorney General's Opinion 08/24/2010 Payment lies with the persons engaged in business and not with their customers.
10-179 10-179 Rulings of the Tax Commissioner 08/16/2010 Untaxed sales made to dentists and dental practices/prescription or nonprescription drug exemptions.
10-177 10-177 Rulings of the Tax Commissioner 08/16/2010 Purchased tangible personal property on which tax was not paid.
10-182 10-182 Rulings of the Tax Commissioner 08/16/2010 Taxpayer telecommuted portion of salary taxed by both Virginia and New York
10-186 10-186 Rulings of the Tax Commissioner 08/13/2010 Cigarette Tax Guidelines and Rules Related to Enforcement
10-161 10-161 Rulings of the Tax Commissioner 08/06/2010 Items shipped by the vendors directly to franchisees located outside Virginia are not taxable
10-160 10-160 Rulings of the Tax Commissioner 08/06/2010 Exemption certificates. Sales transaction details not available for review
10-150 10-150 Rulings of the Tax Commissioner 07/28/2010 Use of the true object test to determine the application of the retail sales and use tax.
10-143 10-143 Rulings of the Tax Commissioner 07/26/2010 Assessments on underreported sales and untaxed purchases/Restaurant owner.
10-147 10-147 Rulings of the Tax Commissioner 07/26/2010 Resale exemption certificates at issue were accepted by the Taxpayer in good faith
10-142 10-142 Rulings of the Tax Commissioner 07/26/2010 Taxpayer did not accrue and remit use tax on purchases to the Department.
10-141 10-141 Rulings of the Tax Commissioner 07/23/2010 All criteria not met to be treated as a retailer treated as a using and consuming contractor
10-131 10-131 Rulings of the Tax Commissioner 07/12/2010 Maintenance contract exempt machinery used directly in the manufacturing process
10-134 10-134 Rulings of the Tax Commissioner 07/12/2010 Burden of proving a domicile change lies with the party alleging the change.
10-132 10-132 Rulings of the Tax Commissioner 07/12/2010 Out-of-state dealer that furnishes and installs fencing in Virginia and State A
10-124 10-124 Rulings of the Tax Commissioner 07/07/2010 Parent Co. believe purchase and assignment of the equipment is one transaction
10-129 10-129 Rulings of the Tax Commissioner 07/07/2010 Tax account records indicate that the Taxpayer did not remit the full amount of the tax collected.
10-119 10-119 Rulings of the Tax Commissioner 07/01/2010 Taxpayer was assessed the tax on underreported sales and untaxed assets
10-120 10-120 Rulings of the Tax Commissioner 07/01/2010 Occasional sales exemption applies to tangible personal property a result of reorganization.
10-117 10-117 Rulings of the Tax Commissioner 07/01/2010 Ship repair; mobile offices; and vendor refunds.
10-101 10-101 Rulings of the Tax Commissioner 06/22/2010 Guidelines and Rules for the Motor Vehicle Fuel Sales Tax
10-106 10-106 Rulings of the Tax Commissioner 06/18/2010 Tax on untaxed sales of tangible personal property and use tax on untaxed purchases of tangible personal property used in Virginia jobs.
10-100 10-100 Rulings of the Tax Commissioner 06/11/2010 2010 Legislative Summary