Document # Public Document # Document Type Date Issued Description
07-163 07-163 Rulings of the Tax Commissioner 10/17/2007 Nexus is not created by delivery via common carrier or by the use of an independent agent in the State.
07-164 07-164 Rulings of the Tax Commissioner 10/10/2007 The committee of trustees does not operate in VA and is not controlled in VA
07-165 07-165 Rulings of the Tax Commissioner 10/17/2007 A provider of information technology services to various federal agencies
07-166 07-166 Rulings of the Tax Commissioner 11/01/2007 Guidelines and Rules for Motor Vehicle Repair Labor and Services Sales and Use Tax
07-167 07-167 Rulings of the Tax Commissioner 11/07/2007 Taxpayer was not registered for the forest products tax and failed to file a proper return
07-168 07-168 Rulings of the Tax Commissioner 11/07/2007 Immunol used in the Taxpayer's paper manufacturing process is taxable
07-169 07-169 Rulings of the Tax Commissioner 11/07/2007 All invoices for purchases of dental implants for individuals should be documented
07-17 07-17 Rulings of the Tax Commissioner 03/27/2007 Assessment of use tax on untaxed purchases of tools shipped into Virginia
07-170 07-170 Rulings of the Tax Commissioner 11/07/2007 Penalty assessed to unstamped cigarette packs for the period August 2006
07-171 07-171 Rulings of the Tax Commissioner 11/07/2007 Effective immediately, the Department will change its policy regarding the application of the sales and use tax to certain persons that sell and install trees, shrubbery, plants, other nursery stock, sod, silt fence and similar items that become real property upon installation.
07-172 07-172 Rulings of the Tax Commissioner 11/14/2007 Land Preservation Tax Credit
07-173 07-173 Rulings of the Tax Commissioner 11/14/2007 Taxed purchase of computer software used to control production equipment
07-174 07-174 Rulings of the Tax Commissioner 11/14/2007 Taxpayer contests the assessment, asserting that IHC had no nexus with Virginia
07-175 07-175 Rulings of the Tax Commissioner 11/14/2007 One spouse was a resident, they are not permitted to file a joint nonresident return
07-176 07-176 Rulings of the Tax Commissioner 11/14/2007 Beneficial ownership is not a relationship that constitutes an affiliated group
07-177 07-177 Rulings of the Tax Commissioner 11/14/2007 Taxpayer not leasing facilities at the terminal and no definite place of business
07-178 07-178 Rulings of the Tax Commissioner 11/14/2007 Taxpayer not leasing facilities at the terminal and no definite place of business
07-179 07-179 Rulings of the Tax Commissioner 11/14/2007 A business service or contractor; Modification or repair of maritime and mobile cranes
07-18 07-18 Rulings of the Tax Commissioner 03/27/2007 Digital film was purchased by the Taxpayer for commercial exhibition
07-180 07-180 Rulings of the Tax Commissioner 11/21/2007 Taxpayer proved its sales in the audit were exempt from the retail sales and use tax
07-181 07-181 Rulings of the Tax Commissioner 11/21/2007 VA employee promotes and sells out of state services to VA based organizations
07-182 07-182 Rulings of the Tax Commissioner 11/21/2007 Printing used to produce newsletter may be purchased exempt of the tax.
07-183 07-183 Rulings of the Tax Commissioner 11/21/2007 Sales price of tangible personal property listed on the invoices is subject sales tax.
07-184 07-184 Rulings of the Tax Commissioner 11/21/2007 Tax on the fabrication labor and damage waiver fees not paid by vendors
07-185 07-185 Rulings of the Tax Commissioner 11/21/2007 Taxpayer is the user and consumer of the printed materials purchased from its printer