Document # Public Document # Document Type Date Issued Description
07-176 07-176 Rulings of the Tax Commissioner 11/14/2007 Beneficial ownership is not a relationship that constitutes an affiliated group
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
07-173 07-173 Rulings of the Tax Commissioner 11/14/2007 Taxed purchase of computer software used to control production equipment
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
07-174 07-174 Rulings of the Tax Commissioner 11/14/2007 Taxpayer contests the assessment, asserting that IHC had no nexus with Virginia
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
07-172 07-172 Rulings of the Tax Commissioner 11/14/2007 Land Preservation Tax Credit
07-189 07-189 Rulings of the Tax Commissioner 11/14/2007 Adjustment to the property factor contested, included construction in progress.
07-169 07-169 Rulings of the Tax Commissioner 11/07/2007 All invoices for purchases of dental implants for individuals should be documented
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
07-170 07-170 Rulings of the Tax Commissioner 11/07/2007 Penalty assessed to unstamped cigarette packs for the period August 2006
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
07-166 07-166 Rulings of the Tax Commissioner 11/01/2007 Guidelines and Rules for Motor Vehicle Repair Labor and Services Sales and Use Tax
07-157 07-157 Rulings of the Tax Commissioner 10/17/2007 Assessed tax on untaxed items sold to its customers; exemption certificates
07-162 07-162 Rulings of the Tax Commissioner 10/17/2007 The Taxpayer is a telephone company as defined in Va. Code § 58.1-2600.
07-161 07-161 Rulings of the Tax Commissioner 10/17/2007 Taxpayer is not a real property contractor because it performs no installation work
07-156 07-156 Rulings of the Tax Commissioner 10/17/2007 Internet and telephone sales transactions, some products delivered to Virginia locations
07-159 07-159 Rulings of the Tax Commissioner 10/17/2007 The fuels exemption does not apply to the Taxpayer's sale of corn for home fuel
07-163 07-163 Rulings of the Tax Commissioner 10/17/2007 Nexus is not created by delivery via common carrier or by the use of an independent agent in the State.
07-158 07-158 Rulings of the Tax Commissioner 10/17/2007 Taxpayer is liable for the use tax on demonstration equipment
07-160 07-160 Rulings of the Tax Commissioner 10/17/2007 Neighborhood Assistance Act Tax Credit
07-165 07-165 Rulings of the Tax Commissioner 10/17/2007 A provider of information technology services to various federal agencies
07-164 07-164 Rulings of the Tax Commissioner 10/10/2007 The committee of trustees does not operate in VA and is not controlled in VA
07-154 07-154 Rulings of the Tax Commissioner 10/10/2007 Out of state tax credit allowed