Document # Public Document # Document Type Date Issued Description
10-100 10-100 Legislative Summaries 06/11/2010 2010 Legislative Summary
10-89 10-89 Rulings of the Tax Commissioner 06/04/2010 Erroneously collected sales tax
10-87 10-87 Rulings of the Tax Commissioner 06/04/2010 Taxpayer is not required to register for the retail sales tax
10-96 10-96 Rulings of the Tax Commissioner 06/04/2010 Failure to show abandonment of state domicile with the intent not to return
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
10-71 10-71 Rulings of the Tax Commissioner 05/17/2010 Dealer Discounts
10-5 10-71 Tax Bulletins 05/17/2010 Dealer Discounts
10-68 10-68 Rulings of the Tax Commissioner 05/12/2010 Assessment of recomputed out-of-state tax credit
10-51 10-51 Rulings of the Tax Commissioner 05/07/2010 Taxpayer underreported the tax in connection with textbooks
10-47 10-47 Rulings of the Tax Commissioner 05/07/2010 The Food Tax Reduction Program
10-50 10-50 Rulings of the Tax Commissioner 05/07/2010 Taxpayer underreported the tax in connection with textbooks
10-62 10-62 Rulings of the Tax Commissioner 05/07/2010 As a service provider, the Taxpayer is generally liable for retail sales and use tax
10-49 10-49 Rulings of the Tax Commissioner 05/07/2010 Taxpayer underreported the tax in connection with textbooks
10-57 10-57 Rulings of the Tax Commissioner 05/07/2010 Assessment for the recovery of an erroneous refund
10-48 10-48 Rulings of the Tax Commissioner 05/07/2010 Sales and use tax and withholding tax compliance issues
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
10-42 10-42 Rulings of the Tax Commissioner 04/08/2010 Burden of proving domicile lies with the person alleging the change.
10-27 10-27 Rulings of the Tax Commissioner 03/31/2010 True object test to mixed use contracts
10-20 10-20 Rulings of the Tax Commissioner 03/26/2010 Taxpayer was correctly classified as a using and consuming real property contractor
10-22 10-22 Rulings of the Tax Commissioner 03/26/2010 A facilities charge included in or with the sales price of tangible personal property or taxable services is subject to the Virginia retail sales and use tax
10-21 10-21 Rulings of the Tax Commissioner 03/26/2010 Taxpayer seeks guidance in the acceptance of exemption certificates
10-9 10-9 Rulings of the Tax Commissioner 01/19/2010 Vendor is responsible for collecting and remitting the sales tax to the Department
09-186 09-186 Rulings of the Tax Commissioner 12/18/2009 Application of the occasional sale exemption to tangible personal property