Document # Public Document # Document Type Date Issued Description
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
07-182 07-182 Rulings of the Tax Commissioner 11/21/2007 Printing used to produce newsletter may be purchased exempt of the tax.
07-191 07-191 Rulings of the Tax Commissioner 11/21/2007 Tangible personal property should be regarded as intangible personal property
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.
07-186 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
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.
07-180 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
07-190 07-190 Rulings of the Tax Commissioner 11/21/2007 Taxpayer was assessed individual income tax liability as a nonfiler for the taxable year.
07-188 07-188 Rulings of the Tax Commissioner 11/21/2007 All work performed in State B wages are not subject to Virginia income tax
07-192 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
07-181 07-181 Rulings of the Tax Commissioner 11/21/2007 VA employee promotes and sells out of state services to VA based organizations
07-189 07-189 Rulings of the Tax Commissioner 11/14/2007 Adjustment to the property factor contested, included construction in progress.
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
07-177 07-177 Rulings of the Tax Commissioner 11/14/2007 Taxpayer not leasing facilities at the terminal and no definite place of business
07-175 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
07-179 07-179 Rulings of the Tax Commissioner 11/14/2007 A business service or contractor; Modification or repair of maritime and mobile cranes
07-174 07-174 Rulings of the Tax Commissioner 11/14/2007 Taxpayer contests the assessment, asserting that IHC had no nexus with Virginia
07-172 07-172 Rulings of the Tax Commissioner 11/14/2007 Land Preservation Tax Credit
07-176 07-176 Rulings of the Tax Commissioner 11/14/2007 Beneficial ownership is not a relationship that constitutes an affiliated group
07-173 07-173 Rulings of the Tax Commissioner 11/14/2007 Taxed purchase of computer software used to control production equipment
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
07-171 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.
07-168 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