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
07-203 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
07-204 07-204 Rulings of the Tax Commissioner 12/05/2007 Merchant Seaman Protections and Relief
07-209 07-209 Rulings of the Tax Commissioner 12/05/2007 City requiring a second license for the second definite place of business
07-099 Attorney General's Opinion 12/04/2007 A treasurer may take action to initiate a sale of subsurface mineral lands charged with delinquent taxes
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
07-198 07-198 Rulings of the Tax Commissioner 11/30/2007 Net proceeds contributed directly to school or used to purchase certified school equipment.
07-200 07-200 Rulings of the Tax Commissioner 11/30/2007 Use of the Riparian Forest Buffer Protection for Waterways Credit by Trusts
07-201 07-201 Rulings of the Tax Commissioner 11/30/2007 2006 legislative change TAX must actually issue the Credit to the taxpayer
07-197 07-197 Rulings of the Tax Commissioner 11/30/2007 Sales for construction projects included in the numerator of the sales factor
07-199 07-199 Rulings of the Tax Commissioner 11/30/2007 Taxpayer abandoned his Virginia domicile and established a domicile without Virginia
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
07-196 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.
07-183 07-183 Rulings of the Tax Commissioner 11/21/2007 Sales price of tangible personal property listed on the invoices is subject sales tax.
07-185 07-185 Rulings of the Tax Commissioner 11/21/2007 Taxpayer is the user and consumer of the printed materials purchased from its printer
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.
07-192 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
07-180 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
07-188 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.
07-186 07-186 Rulings of the Tax Commissioner 11/21/2007 Taxpayers failed to show that IRS adjustments were issued; Conformity
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