Document # Public Document # Document Type Date Issued Description
07-193 07-193 Rulings of the Tax Commissioner 11/27/2007 Tax on fabrication of tangible personal property, including labor for automotive parts
07-198 07-198 Rulings of the Tax Commissioner 11/30/2007 Net proceeds contributed directly to school or used to purchase certified school equipment.
07-20 07-20 Rulings of the Tax Commissioner 03/27/2007 Assessment for untaxed purchases for use in mechanical service contracts in Virginia
07-202 07-202 Rulings of the Tax Commissioner 12/05/2007 Software packages sold to customer qualify for the manufacturing exemption
07-203 07-203 Rulings of the Tax Commissioner 12/05/2007 Agricultural exemption for items used directly in the harvesting of forest products
07-21 07-21 Rulings of the Tax Commissioner 03/27/2007 Assessment for untaxed purchases for use in mechanical service contracts in Virginia
07-210 07-210 Rulings of the Tax Commissioner 12/03/2007 The Department's assessment of successor liability pursuant to Va. Code Ann. § 58.1-629 is upheld
07-213 07-213 Rulings of the Tax Commissioner 12/20/2007 Royalties charged in connection with sale of tangible personal property to the Taxpayer
07-22 07-22 Rulings of the Tax Commissioner 03/27/2007 Tax on royalty payments and maintenance revenue from Virginia customers
07-25 07-25 Rulings of the Tax Commissioner 03/27/2007 Automobile dealerships to pay tax on shop supplies at the time of purchased
07-26 07-26 Rulings of the Tax Commissioner 03/27/2007 Assessed the retail sales and use tax on untaxed purchases of dyed diesel fuel
07-27 07-27 Rulings of the Tax Commissioner 04/02/2007 Court Case Intersections Inc., vs Virginia Department of Taxation
07-3 07-3 Rulings of the Tax Commissioner 01/11/2007 Leases between sister companies are not exempt intracompany transfers
07-30 07-30 Rulings of the Tax Commissioner 04/09/2007 Auditor used the Taxpayer's prior audit, dealer failed to maintain adequate records
07-32 07-32 Rulings of the Tax Commissioner 04/09/2007 Advertisements For The Absorption Of Sales Tax
07-34 07-34 Rulings of the Tax Commissioner 04/09/2007 Businesses that provide communications services to hotels and their guests
07-35 07-35 Rulings of the Tax Commissioner 04/20/2007 Tax is applicable to transactions between Taxpayer and its affiliates
07-36 07-36 Rulings of the Tax Commissioner 04/20/2007 Taxpayer did not filed a complete administrative appeal within the 90-day limitations period
07-37 07-37 Rulings of the Tax Commissioner 04/20/2007 The use of a Virginia Distributor by Company A does not create nexus for Company A
07-38 07-38 Rulings of the Tax Commissioner 04/20/2007 The taxpayer appealed the assessment of tax on the lease payments
07-4 07-4 Rulings of the Tax Commissioner 01/15/2007 Price listings should indicate that the sales tax is included in the price of each item
07-43 07-43 Rulings of the Tax Commissioner 04/26/2007 Exemption denied on supplies for training and maintenance horse related activities
07-44 07-44 Rulings of the Tax Commissioner 04/26/2007 An adjustment of the extrapolation and error factor is not warranted
07-45 07-45 Rulings of the Tax Commissioner 04/26/2007 Birth control implant device does not meet requirements for exemption
07-46 07-46 Rulings of the Tax Commissioner 04/26/2007 Taxpayer has been remitting this tax in error and request refunds.