Document # Public Document # Document Type Date Issued Description
09-184 09-184 Rulings of the Tax Commissioner 12/11/2009 Exempt sales not supported by a certificate of exemption
09-177 09-177 Rulings of the Tax Commissioner 11/19/2009 The taxpayer maintains that the assessment of consumer use tax is erroneous
09-179 09-179 Rulings of the Tax Commissioner 11/19/2009 Changes in the design of exemption cards issued by the U. S. Department of State
09-180 09-180 Rulings of the Tax Commissioner 11/19/2009 Guidelines and Rules for the Motor Vehicle Fuel Sales Tax
09-172 09-172 Rulings of the Tax Commissioner 10/23/2009 Veterinarian's sole activities at trade shows, conferences are for soliciting the sale of its products.
09-165 09-165 Rulings of the Tax Commissioner 10/23/2009 Separately state charges for services from charges for tangible personal property on sales invoices to its customers.
09-169 09-169 Rulings of the Tax Commissioner 10/23/2009 Office located outside of Virginia and no individuals entering Virginia on behalf of the Company.
09-158 09-158 Rulings of the Tax Commissioner 10/16/2009 Restaurant audited and assessed tax on sales and fixed asset purchases.
09-159 09-159 Rulings of the Tax Commissioner 10/16/2009 Taxpayer claims tire retreaders are deemed to be industrial processors and exemptible
09-161 09-161 Rulings of the Tax Commissioner 10/16/2009 Taxpayer business is supplying and distributing gas, diesel and heating fuels
09-152 09-152 Rulings of the Tax Commissioner 10/16/2009 Assessment made on the Taxpayer's sales, expense purchases and asset purchases.
09-162 09-162 Rulings of the Tax Commissioner 10/16/2009 Format, graphic printing company; Sale for resale
09-146 09-146 Rulings of the Tax Commissioner 10/08/2009 Out-of-state telemarketing with call centers throughout the world
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.
09-142 09-142 Rulings of the Tax Commissioner 09/29/2009 No back-up documentation provided to show computation of consumer use tax liabilities
09-137 09-137 Rulings of the Tax Commissioner 09/10/2009 Energy Star Sales Tax Holiday Guidelines and Rules
09-136 09-136 Rulings of the Tax Commissioner 09/08/2009 Assists businesses and organizations with the development of new technologies.
09-121 09-121 Rulings of the Tax Commissioner 08/07/2009 Taxpayer removed from the consolidated return. No nexus with Virginia
09-120 09-120 Rulings of the Tax Commissioner 08/07/2009 Assessed tax on untaxed sales of fencing, horse feed, and related agricultural supplies.
09-116 09-116 Rulings of the Tax Commissioner 07/31/2009 Converted assessments; Corporate officers
09-112 09-112 Rulings of the Tax Commissioner 07/16/2009 New corporation voided the ten-year retirement payout plan and a lump-sum payment was made
09-113 09-113 Rulings of the Tax Commissioner 07/16/2009 Taxpayer seeks a credit for sales tax paid to various vendors
09-109 09-109 Rulings of the Tax Commissioner 07/01/2009 Sales Tax Holiday for Clothing and School Supplies, Guidelines and Rules
09-102 09-102 Rulings of the Tax Commissioner 06/24/2009 Use tax assessed on the solid surface countertops and related materials
09-99 09-99 Rulings of the Tax Commissioner 06/23/2009 The Sale of Food or The Sale of Tickets to Events That Include Food By Nonprofit Organizations