Document # Public Document # Document Type Date Issued Description
07-208 07-208 Rulings of the Tax Commissioner 12/05/2007 Taxpayer's method of situsing gross receipts attributable to its business in the County
07-207 07-207 Rulings of the Tax Commissioner 12/05/2007 Virginia partner may claim credit on income tax return for tax paid to each state
07-206 07-206 Rulings of the Tax Commissioner 12/05/2007 Income tax computed on the aggregated income of the pass-through entity attributable to the nonresident members
07-205 07-205 Rulings of the Tax Commissioner 12/05/2007 The Taxpayer contends that he was a resident but did not provide proof
07-204 07-204 Rulings of the Tax Commissioner 12/05/2007 Merchant Seaman Protections and Relief
07-203 07-203 Rulings of the Tax Commissioner 12/05/2007 Agricultural exemption for items used directly in the harvesting of forest products
07-202 07-202 Rulings of the Tax Commissioner 12/05/2007 Software packages sold to customer qualify for the manufacturing exemption
07-201 07-201 Rulings of the Tax Commissioner 11/30/2007 2006 legislative change TAX must actually issue the Credit to the taxpayer
07-200 07-200 Rulings of the Tax Commissioner 11/30/2007 Use of the Riparian Forest Buffer Protection for Waterways Credit by Trusts
07-20 07-20 Rulings of the Tax Commissioner 03/27/2007 Assessment for untaxed purchases for use in mechanical service contracts in Virginia
07-2 07-2 Rulings of the Tax Commissioner 01/10/2007 Proper valuation method for certain assets when a stock transfer has occurred
07-199 07-199 Rulings of the Tax Commissioner 11/30/2007 Taxpayer abandoned his Virginia domicile and established a domicile without Virginia
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.
07-197 07-197 Rulings of the Tax Commissioner 11/30/2007 Sales for construction projects included in the numerator of the sales factor
07-196 07-196 Rulings of the Tax Commissioner 11/27/2007 Not leasing facilities at the terminal in the City no definite place of business
07-195 07-195 Rulings of the Tax Commissioner 11/27/2007 Department will not follow I.R.S. determinations that contradict Virginia's statutes and regulations.
07-194 07-194 Rulings of the Tax Commissioner 11/27/2007 Sufficient evidence provided to demonstrate less than 183 days spent in Virginia
07-193 07-193 Rulings of the Tax Commissioner 11/27/2007 Tax on fabrication of tangible personal property, including labor for automotive parts
07-192 07-192 Rulings of the Tax Commissioner 11/21/2007 City's assessments on meals and beverage tax based on estimated receipts that exceed actual receipts
07-191 07-191 Rulings of the Tax Commissioner 11/21/2007 Tangible personal property should be regarded as intangible personal property
07-190 07-190 Rulings of the Tax Commissioner 11/21/2007 Taxpayer was assessed individual income tax liability as a nonfiler for the taxable year.
07-19 07-19 Rulings of the Tax Commissioner 03/27/2007 Manufacturing and selling tangible personal property to wholesalers
07-189 07-189 Rulings of the Tax Commissioner 11/14/2007 Adjustment to the property factor contested, included construction in progress.
07-188 07-188 Rulings of the Tax Commissioner 11/21/2007 All work performed in State B wages are not subject to Virginia income tax
07-187 07-187 Rulings of the Tax Commissioner 11/21/2007 Taxpayer states the information from the I.R.S. was obtained illegally and erroneous.