Document # Public Document # Document Type Date Issued Description
07-65 07-65 Rulings of the Tax Commissioner 05/10/2007 Equipment was not used exclusively for religious purposes, as required by statute
07-56 07-56 Rulings of the Tax Commissioner 05/10/2007 Dealer fails to maintain adequate records; Underreported sales
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.
07-66 07-66 Rulings of the Tax Commissioner 05/10/2007 Deduction provided for out-of-state receipts for Taxpayer and its partners
07-57 07-57 Rulings of the Tax Commissioner 05/10/2007 A proportion of the income producing activities clearly occurs in another state
07-62 07-62 Rulings of the Tax Commissioner 05/10/2007 Items furnished with meals and are disposed of after use by only one customer
07-63 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
07-69 07-69 Rulings of the Tax Commissioner 05/10/2007 A simple declaration is not sufficient to establish residency
07-53 07-53 Rulings of the Tax Commissioner 05/04/2007 The Soldiers' and Sailors' Civil Relief Act of 1940 (50 U.S.C. § 574)
07-54 07-54 Rulings of the Tax Commissioner 05/04/2007 Timely filed return; Late filing penalty and associated interest abated
07-44 07-44 Rulings of the Tax Commissioner 04/26/2007 An adjustment of the extrapolation and error factor is not warranted
07-50 07-50 Rulings of the Tax Commissioner 04/26/2007 Income tax filing requirements of an out-of-state limited partnership.
07-52 07-52 Rulings of the Tax Commissioner 04/26/2007 Taxpayer's business is an integrated part of its parent's business; Automotive parts
07-43 07-43 Rulings of the Tax Commissioner 04/26/2007 Exemption denied on supplies for training and maintenance horse related activities
07-48 07-48 Rulings of the Tax Commissioner 04/26/2007 Credit for taxes paid other states
07-46 07-46 Rulings of the Tax Commissioner 04/26/2007 Taxpayer has been remitting this tax in error and request refunds.
07-47 07-47 Rulings of the Tax Commissioner 04/26/2007 Installation of modular duplexes by the Taxpayer/Vendor, Taxable Consumer
07-45 07-45 Rulings of the Tax Commissioner 04/26/2007 Birth control implant device does not meet requirements for exemption
07-49 07-49 Rulings of the Tax Commissioner 04/26/2007 Department enforcing the three-year limitations period to apply for a refund
07-51 07-51 Rulings of the Tax Commissioner 04/26/2007 Taxpayer requests a ruling regarding Virginia corporate income tax
07-39 07-39 Rulings of the Tax Commissioner 04/20/2007 Out-of-state tax credit is not applicable for the taxes paid to Canada
07-41 07-41 Rulings of the Tax Commissioner 04/20/2007 Adequate documentation not furnished to support the gross receipts reported to IRS
07-35 07-35 Rulings of the Tax Commissioner 04/20/2007 Tax is applicable to transactions between Taxpayer and its affiliates
07-38 07-38 Rulings of the Tax Commissioner 04/20/2007 The taxpayer appealed the assessment of tax on the lease payments