Document # Public Document # Document Type Date Issued Description
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
09-98 09-98 Legislative Summaries 06/16/2009 2009 Legislative Summary
09-98 09-98 Rulings of the Tax Commissioner 06/16/2009 2009 Legislative Summary
09-75 09-75 Rulings of the Tax Commissioner 05/26/2009 Construction and repair contractor without valid exemptions
09-74 09-74 Rulings of the Tax Commissioner 05/26/2009 Sales not supported by a certificate of exemption
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
09-5 09-71 Tax Bulletins 05/21/2009 Important Information Regarding The New Digital Media Fee
09-71 09-71 Rulings of the Tax Commissioner 05/21/2009 Important Information Regarding The New Digital Media Fee
09-69 09-69 Rulings of the Tax Commissioner 05/13/2009 Stamping Agent may hire another company to affix Virginia revenue stamps
09-60 09-60 Rulings of the Tax Commissioner 05/05/2009 Taxpayer's classification was changed from contractor to retailer
09-56 09-56 Rulings of the Tax Commissioner 05/04/2009 Deduction denied for gross receipts attributable to business conducted outside VA
09-55 09-55 Rulings of the Tax Commissioner 05/01/2009 Market development fees paid in the purchase of tangible personal property
09-52 09-52 Rulings of the Tax Commissioner 05/01/2009 Tax on purchases of tangible personal property as used or consumed by the Taxpayer
09-38 09-38 Rulings of the Tax Commissioner 04/27/2009 Tax on lease transactions of aircraft
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
09-48 09-48 Rulings of the Tax Commissioner 04/27/2009 Taxpayer believes it should be treated in a manner similar to real estate brokers
09-44 09-44 Rulings of the Tax Commissioner 04/27/2009 Third-party contractors do not establish corporate income tax nexus with Virginia
09-39 09-39 Rulings of the Tax Commissioner 04/27/2009 Qualified Exchange Accommodation Agreement
09-42 09-42 Rulings of the Tax Commissioner 04/27/2009 Tax of Internet sales
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
09-35 09-35 Rulings of the Tax Commissioner 03/31/2009 Tax on under-taxed sales, purchases of various machinery and equipment, supplies
08-109 Attorney General's Opinion 02/25/2009 Meaning of the term "original cost" as it is used in § 58.1-3503(A)(17).
09-23 09-23 Rulings of the Tax Commissioner 02/13/2009 Restaurant mandatory gratuity
09-2 09-2 Rulings of the Tax Commissioner 02/04/2009 Lease payments and capital purchases included in the lease payments.