Document # Public Document # Document Type Date Issued Description
07-118 07-118 Rulings of the Tax Commissioner 07/19/2007 Request is not in accordance with procedure for requesting a change in method
07-119 07-119 Rulings of the Tax Commissioner 07/19/2007 Person not subject to Virginia income tax must file a return to claim credit/refund
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
07-120 07-120 Rulings of the Tax Commissioner 07/31/2007 Generalized scenarios concerning the carryforward of NOLDs
07-121 07-121 Rulings of the Tax Commissioner 07/31/2007 Franchise transactions provided various services and intangible property to franchisees,
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
07-126 07-126 Rulings of the Tax Commissioner 08/17/2007 Taxpayer is offering nontaxable grid computing service to its customers.
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.
07-129 07-129 Rulings of the Tax Commissioner 08/17/2007 Insufficient documentation to demonstrate income was not taxable by Virginia
07-13 07-13 Rulings of the Tax Commissioner 03/26/2007 Poultry processing and distribution facilities
07-130 07-130 Rulings of the Tax Commissioner 08/18/2007 Income of an S corporation and compensation paid to the sole nonresident shareholder
07-131 07-131 Rulings of the Tax Commissioner 08/17/2007 Only those taxpayers who actually earn or otherwise acquire the Credit may use it.
07-132 07-132 Rulings of the Tax Commissioner 08/24/2007 Donation of land to the National Park Service as part of a bargain sale
07-133 07-133 Rulings of the Tax Commissioner 08/24/2007 Taxpayer did not filed a complete administrative appeal within the 90-day limitations
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
07-136 07-136 Rulings of the Tax Commissioner 09/04/2007 Proof not provided to substantiate that taxpayer was not domiciled in Virginia
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