Document # Public Document # Document Type Date Issued Description
07-70 07-70 Rulings of the Tax Commissioner 05/18/2007 Limited partnership /LLC qualify for the credit in different circumstances
07-71 07-71 Rulings of the Tax Commissioner 05/18/2007 Items used on exempt mining and mineral processing machinery and equipment
07-81 07-81 Rulings of the Tax Commissioner 05/18/2007 Tax of warehouse racking and equipment sold/installed by the Taxpayer
07-79 07-79 Rulings of the Tax Commissioner 05/18/2007 Inaccurate advice received from the Department on invoicing customers
07-72 07-72 Rulings of the Tax Commissioner 05/18/2007 Subsidiaries in Virginia are registered separately for retail sales and use tax
07-76 07-76 Rulings of the Tax Commissioner 05/18/2007 Multijurisdictional exemption certificate does not meet state requirements
07-78 07-78 Rulings of the Tax Commissioner 05/18/2007 Taxpayer lived and worked outside Virginia for the taxable year and owes state tax
07-74 07-74 Rulings of the Tax Commissioner 05/18/2007 True object of the contract is the performance of a service license fees exempt
07-77 07-77 Rulings of the Tax Commissioner 05/18/2007 Partnership requirements to file a return when liable for income tax
07-73 07-73 Rulings of the Tax Commissioner 05/18/2007 Sales tax collected and included the freight-in charges
07-80 07-80 Rulings of the Tax Commissioner 05/18/2007 Out-of-state corporation participated in joint ventures operated commercial satellites
07-68 07-68 Rulings of the Tax Commissioner 05/10/2007 Taxpayer was obligated to collect use tax on sales without exemption certificates
07-58 07-58 Rulings of the Tax Commissioner 05/10/2007 Tax on the purchase of weed eaters and other small motorized equipment
07-61 07-61 Rulings of the Tax Commissioner 05/10/2007 Manufacturer of glass and mirrors, contests the tax assessed on several items
07-60 07-60 Rulings of the Tax Commissioner 05/10/2007 Question inclusion of both annual expense charges and purchase cost in audit sample
07-67 07-67 Rulings of the Tax Commissioner 05/10/2007 Contractor treated as a retailer; Taxpayer assessed use tax on sod
07-69 07-69 Rulings of the Tax Commissioner 05/10/2007 A simple declaration is not sufficient to establish residency
07-59 07-59 Rulings of the Tax Commissioner 05/10/2007 Individual income tax treatment of a signing bonus received by a professional athlete.
07-55 07-55 Rulings of the Tax Commissioner 05/10/2007 Taxpayer request guidance on sales to government entities; Delivery charges
07-62 07-62 Rulings of the Tax Commissioner 05/10/2007 Items furnished with meals and are disposed of after use by only one customer
07-65 07-65 Rulings of the Tax Commissioner 05/10/2007 Equipment was not used exclusively for religious purposes, as required by statute
07-57 07-57 Rulings of the Tax Commissioner 05/10/2007 A proportion of the income producing activities clearly occurs in another state
07-63 07-63 Rulings of the Tax Commissioner 05/10/2007 Taxpayer's activities do not satisfy criteria of an industrial manufacturer
07-64 07-64 Rulings of the Tax Commissioner 05/10/2007 Seller did not pay outstanding liabilities before selling business. New owner liable
07-56 07-56 Rulings of the Tax Commissioner 05/10/2007 Dealer fails to maintain adequate records; Underreported sales