Document # Public Document # Document Type Date Issued Description
07-155 07-155 Rulings of the Tax Commissioner 10/04/2007 Department modifed its filing status policy with regard to mergers and acquisitions
07-153 07-153 Rulings of the Tax Commissioner 10/02/2007 Taxpayer pays royalties to its Parent for the use of patents and other intangible assets
07-152 07-152 Rulings of the Tax Commissioner 09/27/2007 Leaseback, Semiconductor manufacturing and Resale Exemptions
07-150 07-150 Rulings of the Tax Commissioner 09/21/2007 Guidelines for Pass-Through Entity Withholding
07-151 07-151 Rulings of the Tax Commissioner 09/20/2007 Energy Star Sales Tax Holiday Guidelines and Rules
07-8 07-149 Tax Bulletins 09/17/2007 Fourth Quarter Interest Rates Unchanged 2007
07-149 07-149 Rulings of the Tax Commissioner 09/17/2007 Fourth Quarter Interest Rates Unchanged 2007
07-144 07-144 Rulings of the Tax Commissioner 09/12/2007 Taxpayer given time to re-file tax return under different residency status
07-143 07-143 Rulings of the Tax Commissioner 09/12/2007 Taxpayer is in the airline food service industry
07-148 07-148 Rulings of the Tax Commissioner 09/12/2007 Taxpayer s must file amended returns within 30 days
07-146 07-146 Rulings of the Tax Commissioner 09/12/2007 Taxpayer holds itself out as a business engaged in various title insurance services.
07-147 07-147 Rulings of the Tax Commissioner 09/12/2007 Telecommunications Tax; SCC
07-139 07-139 Rulings of the Tax Commissioner 09/05/2007 Resale exemption of contractors designated as purchasing agents for a government entity.
07-142 07-142 Rulings of the Tax Commissioner 09/05/2007 Formula for determining the gross receipts for BPOL tax purposes
07-137 07-137 Rulings of the Tax Commissioner 09/05/2007 Food Tax Reduction Program; Food Stamp Act of 1977, 7 U.S.C. § 2012
07-140 07-140 Rulings of the Tax Commissioner 09/05/2007 Taxpayer must offer clear proof of separate accounting of "pass through" funds
07-138 07-138 Rulings of the Tax Commissioner 09/05/2007 Tax Responsibilities; Corporate Income Tax
07-044 Attorney General's Opinion 09/05/2007 The Act does not prohibit a locality from collecting the balance of any franchise fees
07-141 07-141 Rulings of the Tax Commissioner 09/05/2007 County is requiring the Taxpayer to remit transient occupancy tax.
07-060 Attorney General's Opinion 09/05/2007 The income exemption in § 58.1-3211(1)(b) is not applicable to an unrelated resident.
07-135 07-135 Rulings of the Tax Commissioner 09/04/2007 Taxpayer obtaining a credit for amounts improperly collected from their customers
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