Document # Public Document # Document Type Date Issued Description
07-213 07-213 Rulings of the Tax Commissioner 12/20/2007 Royalties charged in connection with sale of tangible personal property to the Taxpayer
07-214 07-214 Rulings of the Tax Commissioner 12/20/2007 Nonresident taxpayer's membership interests in Virginia LLC
07-215 07-215 Rulings of the Tax Commissioner 12/20/2007 Stock dividends and bond interest were not derived from intangibles employed in VA
07-217 07-217 Rulings of the Tax Commissioner 12/20/2007 Auditor reduced the royalty add-back exception
07-212 07-212 Rulings of the Tax Commissioner 12/17/2007 2008 First Quarter Interest Rates
07-9 07-212 Tax Bulletins 12/17/2007 2008 First Quarter Interest Rates
07-205 07-205 Rulings of the Tax Commissioner 12/05/2007 The Taxpayer contends that he was a resident but did not provide proof
07-202 07-202 Rulings of the Tax Commissioner 12/05/2007 Software packages sold to customer qualify for the manufacturing exemption
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
07-204 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
07-206 07-206 Rulings of the Tax Commissioner 12/05/2007 Income tax computed on the aggregated income of the pass-through entity attributable to the nonresident members
07-211 07-211 Rulings of the Tax Commissioner 12/05/2007 Long-Term Care Insurance Tax Credit
07-207 07-207 Rulings of the Tax Commissioner 12/05/2007 Virginia partner may claim credit on income tax return for tax paid to each state
07-203 07-203 Rulings of the Tax Commissioner 12/05/2007 Agricultural exemption for items used directly in the harvesting of forest products
07-099 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
07-197 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
07-198 07-198 Rulings of the Tax Commissioner 11/30/2007 Net proceeds contributed directly to school or used to purchase certified school equipment.
07-201 07-201 Rulings of the Tax Commissioner 11/30/2007 2006 legislative change TAX must actually issue the Credit to the taxpayer
07-200 07-200 Rulings of the Tax Commissioner 11/30/2007 Use of the Riparian Forest Buffer Protection for Waterways Credit by Trusts
07-193 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.