Document # Public Document # Document Type Date Issued Description
07-136 07-136 Rulings of the Tax Commissioner 09/04/2007 Proof not provided to substantiate that taxpayer was not domiciled in Virginia
07-132 07-132 Rulings of the Tax Commissioner 08/24/2007 Donation of land to the National Park Service as part of a bargain sale
07-133 07-133 Rulings of the Tax Commissioner 08/24/2007 Taxpayer did not filed a complete administrative appeal within the 90-day limitations
07-130 07-130 Rulings of the Tax Commissioner 08/18/2007 Income of an S corporation and compensation paid to the sole nonresident shareholder
07-128 07-128 Rulings of the Tax Commissioner 08/17/2007 Rental of the mechanical bull and the rock-climbing wall are exempt.
07-126 07-126 Rulings of the Tax Commissioner 08/17/2007 Taxpayer is offering nontaxable grid computing service to its customers.
07-127 07-127 Rulings of the Tax Commissioner 08/17/2007 Taxpayer sells and leases traffic control equipment to road construction contractors.
07-131 07-131 Rulings of the Tax Commissioner 08/17/2007 Only those taxpayers who actually earn or otherwise acquire the Credit may use it.
07-129 07-129 Rulings of the Tax Commissioner 08/17/2007 Insufficient documentation to demonstrate income was not taxable by Virginia
07-125 07-125 Rulings of the Tax Commissioner 08/17/2007 Assessed tax on the purchase of a video, catalog stands, and room planner guides
07-124 07-124 Rulings of the Tax Commissioner 08/17/2007 Assessed tax on untaxed purchases used in real property construction contracts
07-134 07-134 Rulings of the Tax Commissioner 08/09/2007 BLOOMINGDALE'S, INC., v VIRGINIA DEPARTMENT OF TAXATION
07-123 07-123 Rulings of the Tax Commissioner 08/03/2007 Dealer offers a discount, reduction or eradication of the sales tax as incentive
07-121 07-121 Rulings of the Tax Commissioner 07/31/2007 Franchise transactions provided various services and intangible property to franchisees,
07-120 07-120 Rulings of the Tax Commissioner 07/31/2007 Generalized scenarios concerning the carryforward of NOLDs
07-122 07-122 Rulings of the Tax Commissioner 07/31/2007 Reduced rate to those food items qualifying under the Food Tax Reduction Program
07-110 07-110 Rulings of the Tax Commissioner 07/19/2007 Taxpayer must collect tax on its sales of printing to the Virginia franchisees
07-113 07-113 Rulings of the Tax Commissioner 07/19/2007 Certain items do not qualify for the manufacturing exemption
07-115 07-115 Rulings of the Tax Commissioner 07/19/2007 Department cannot rule on the federal limitations relating to the Virginia withholding
07-116 07-116 Rulings of the Tax Commissioner 07/19/2007 Does parent and Guarantor have nexus for income tax purposes; Sales Factor
07-118 07-118 Rulings of the Tax Commissioner 07/19/2007 Request is not in accordance with procedure for requesting a change in method
07-117 07-117 Rulings of the Tax Commissioner 07/19/2007 Request is not in accordance with procedure for requesting a change in method
07-111 07-111 Rulings of the Tax Commissioner 07/19/2007 Subcontractors paid the tax on their purchases of items for sale and installation
07-112 07-112 Rulings of the Tax Commissioner 07/19/2007 Items used directly in the manufacturing process are eligible for exemption
07-114 07-114 Rulings of the Tax Commissioner 07/19/2007 Department audited the Taxpayer and determined that he was a Virginia resident