Document # Public Document # Document Type Date Issued Description
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
07-115 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
07-114 07-114 Rulings of the Tax Commissioner 07/19/2007 Department audited the Taxpayer and determined that he was a Virginia resident
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
07-113 07-113 Rulings of the Tax Commissioner 07/19/2007 Certain items do not qualify for the manufacturing exemption
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
07-119 07-119 Rulings of the Tax Commissioner 07/19/2007 Person not subject to Virginia income tax must file a return to claim credit/refund
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
07-110 07-110 Rulings of the Tax Commissioner 07/19/2007 Taxpayer must collect tax on its sales of printing to the Virginia franchisees
07-108 07-108 Rulings of the Tax Commissioner 07/06/2007 Retailer v Contractor, Direct Pay Permit
07-109 07-109 Rulings of the Tax Commissioner 07/02/2007 2007 Legislative Summary
07-106 07-106 Rulings of the Tax Commissioner 07/02/2007 Taxpayer failed to provide information of sole proprietorship's sales
07-109 07-109 Legislative Summaries 07/02/2007 2007 Legislative Summary
07-105 07-105 Rulings of the Tax Commissioner 07/02/2007 Taxpayer did not take sufficient actions to change his domicile to Virginia
07-107 07-107 Rulings of the Tax Commissioner 07/02/2007 Taxpayer must charge /collect sales tax on the system commissioning charges.
07-101 07-101 Rulings of the Tax Commissioner 06/27/2007 Virginia Source Income
07-103 07-103 Rulings of the Tax Commissioner 06/27/2007 Fair Market Value, Appraisals
07-98 07-98 Rulings of the Tax Commissioner 06/27/2007 Government Contracts
07-102 07-102 Rulings of the Tax Commissioner 06/27/2007 The Taxpayer asserts assessment is for the recovery of an erroneous refund
07-97 07-97 Rulings of the Tax Commissioner 06/27/2007 Taxpayer requests the audits be reopened for additional information not all qualify
07-100 07-100 Rulings of the Tax Commissioner 06/27/2007 Residency, Corporate Payments
07-99 07-99 Rulings of the Tax Commissioner 06/27/2007 Residency, Corporate Payments
07-104 07-104 Rulings of the Tax Commissioner 06/27/2007 The Taxpayer, a retailer, contests the assessment of its tangible personal property