Document # Public Document # Document Type Date Issued Description
07-110 07-110 Rulings of the Tax Commissioner 07/19/2007 Taxpayer must collect tax on its sales of printing to the Virginia franchisees
07-111 07-111 Rulings of the Tax Commissioner 07/19/2007 Subcontractors paid the tax on their purchases of items for sale and installation
07-112 07-112 Rulings of the Tax Commissioner 07/19/2007 Items used directly in the manufacturing process are eligible for exemption
07-113 07-113 Rulings of the Tax Commissioner 07/19/2007 Certain items do not qualify for the manufacturing exemption
07-12 07-12 Rulings of the Tax Commissioner 03/23/2007 No sales tax when a loyalty program guest redeems points for a complimentary room
07-122 07-122 Rulings of the Tax Commissioner 07/31/2007 Reduced rate to those food items qualifying under the Food Tax Reduction Program
07-123 07-123 Rulings of the Tax Commissioner 08/03/2007 Dealer offers a discount, reduction or eradication of the sales tax as incentive
07-124 07-124 Rulings of the Tax Commissioner 08/17/2007 Assessed tax on untaxed purchases used in real property construction contracts
07-125 07-125 Rulings of the Tax Commissioner 08/17/2007 Assessed tax on the purchase of a video, catalog stands, and room planner guides
07-127 07-127 Rulings of the Tax Commissioner 08/17/2007 Taxpayer sells and leases traffic control equipment to road construction contractors.
07-128 07-128 Rulings of the Tax Commissioner 08/17/2007 Rental of the mechanical bull and the rock-climbing wall are exempt.
07-13 07-13 Rulings of the Tax Commissioner 03/26/2007 Poultry processing and distribution facilities
07-134 07-134 Rulings of the Tax Commissioner 08/09/2007 BLOOMINGDALE'S, INC., v VIRGINIA DEPARTMENT OF TAXATION
07-135 07-135 Rulings of the Tax Commissioner 09/04/2007 Taxpayer obtaining a credit for amounts improperly collected from their customers
07-137 07-137 Rulings of the Tax Commissioner 09/05/2007 Food Tax Reduction Program; Food Stamp Act of 1977, 7 U.S.C. § 2012
07-138 07-138 Rulings of the Tax Commissioner 09/05/2007 Tax Responsibilities; Corporate Income Tax
07-139 07-139 Rulings of the Tax Commissioner 09/05/2007 Resale exemption of contractors designated as purchasing agents for a government entity.
07-14 07-14 Rulings of the Tax Commissioner 03/26/2007 No tax on purchases of IV medications and other medical products sold to patients
07-143 07-143 Rulings of the Tax Commissioner 09/12/2007 Taxpayer is in the airline food service industry
07-15 07-15 Rulings of the Tax Commissioner 03/26/2007 The sale of the IV medications to patients is exempt of the tax
07-151 07-151 Rulings of the Tax Commissioner 09/20/2007 Energy Star Sales Tax Holiday Guidelines and Rules
07-152 07-152 Rulings of the Tax Commissioner 09/27/2007 Leaseback, Semiconductor manufacturing and Resale Exemptions
07-156 07-156 Rulings of the Tax Commissioner 10/17/2007 Internet and telephone sales transactions, some products delivered to Virginia locations
07-157 07-157 Rulings of the Tax Commissioner 10/17/2007 Assessed tax on untaxed items sold to its customers; exemption certificates
07-158 07-158 Rulings of the Tax Commissioner 10/17/2007 Taxpayer is liable for the use tax on demonstration equipment