Document # Public Document # Document Type Date Issued Description
08-139 08-139 Rulings of the Tax Commissioner 07/30/2008 Are two subsidiaries of a Virginia taxpayer are subject to Virginia corporate income tax
08-142 08-142 Rulings of the Tax Commissioner 07/30/2008 Virginia based sales representatives solicit sales of medications at veterinary clinics.
08-132 08-132 Rulings of the Tax Commissioner 07/30/2008 Tax assessed on a prewritten software program delivered electronically via the Internet
08-148 08-148 Rulings of the Tax Commissioner 07/30/2008 Taxpayer's purchase of inoperable aircraft is subject to the 2% aircraft sales and use tax
08-128 08-128 Rulings of the Tax Commissioner 07/29/2008 Medical practice that performs visual correction surgery/sells contact lenses and eyeglasses
08-127 08-127 Rulings of the Tax Commissioner 07/15/2008 Sales Tax Holiday for Clothing and School Supplies Guidelines and Rules
08-116 08-116 Rulings of the Tax Commissioner 06/26/2008 Purchases of tangible personal property for contract with federal government
08-120 08-120 Rulings of the Tax Commissioner 06/26/2008 Taxpayer furnish and installs residential heating, ventilation and air conditioning equipment.
08-113 08-113 Rulings of the Tax Commissioner 06/26/2008 Taxpayer makes sales of food and provides support services to colleges, universities and preparatory schools
08-125 08-125 Rulings of the Tax Commissioner 06/26/2008 The evidence shows that the Taxpayer spent very little time in Virginia
08-119 08-119 Rulings of the Tax Commissioner 06/26/2008 Taxpayer provides satellite services to the residents in a gated community; Public Rights-of-Way Use Fee
08-117 08-117 Rulings of the Tax Commissioner 06/26/2008 An insurance company contests the disallowance of credits in the audit
08-115 08-115 Rulings of the Tax Commissioner 06/26/2008 Taxpayer is a provider of services to building and industry facilities.
08-124 08-124 Rulings of the Tax Commissioner 06/26/2008 Taxpayer is a travel agency with three locations in the County
08-112 08-112 Rulings of the Tax Commissioner 06/26/2008 Refreshment service provider of gourmet coffee, vending machine snacks, ready-to-eat meals, and its own water filtration system
08-126 08-126 Rulings of the Tax Commissioner 06/26/2008 Virginia resident who failed to file an individual income tax return
08-122 08-122 Rulings of the Tax Commissioner 06/26/2008 Recordation tax on deeds of trust, mortgages, and supplemental indentures.
08-114 08-114 Rulings of the Tax Commissioner 06/26/2008 Taxpayer is a provider of food, facility, and uniform services to correctional facilities
08-118 08-118 Rulings of the Tax Commissioner 06/26/2008 Tax on the sale of medical equipment to a physician made in connection with the sale of the medical practice.
08-111 08-111 Rulings of the Tax Commissioner 06/26/2008 Seller of petroleum products and services fuel tanks and other related equipment
08-121 08-121 Rulings of the Tax Commissioner 06/26/2008 Taxpayer markets healthcare plans through call centers located outside Virginia
08-123 08-123 Rulings of the Tax Commissioner 06/26/2008 VLP is headquartered in Virginia and conducts all of its operations in Virginia.
08-109 08-109 Rulings of the Tax Commissioner 06/20/2008 Subtraction for foreign source income repealed
08-110 08-110 Rulings of the Tax Commissioner 06/20/2008 Taxpayer provides business and office products and document management services
08-107 08-107 Rulings of the Tax Commissioner 06/20/2008 Taxpayer's claim that his income is not subject to Virginia taxation