Document # Public Document # Document Type Date Issued Description
07-90 07-90 Rulings of the Tax Commissioner 05/25/2007 Taxpayer claims he is not a corporate officer and not liable for Corporations bills
07-86 07-86 Rulings of the Tax Commissioner 05/25/2007 Calendars were not provided to the not meeting the definition of media advertising
07-88 07-88 Rulings of the Tax Commissioner 05/25/2007 Purchases from pharmacies
07-83 07-83 Rulings of the Tax Commissioner 05/25/2007 Partitioning an audit period to apply two separate error factors is not warranted
07-85 07-85 Rulings of the Tax Commissioner 05/25/2007 Charge for license fee included in sample used in the audit for calculating liability
07-82 07-82 Rulings of the Tax Commissioner 05/25/2007 An entity ignored for federal tax purposes is not similarly ignored for other purposes
07-87 07-87 Rulings of the Tax Commissioner 05/25/2007 Exemption certificates obtained after the start of an audit are not acceptable
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
07-73 07-73 Rulings of the Tax Commissioner 05/18/2007 Sales tax collected and included the freight-in charges
07-71 07-71 Rulings of the Tax Commissioner 05/18/2007 Items used on exempt mining and mineral processing machinery and equipment
07-80 07-80 Rulings of the Tax Commissioner 05/18/2007 Out-of-state corporation participated in joint ventures operated commercial satellites
07-70 07-70 Rulings of the Tax Commissioner 05/18/2007 Limited partnership /LLC qualify for the credit in different circumstances
07-77 07-77 Rulings of the Tax Commissioner 05/18/2007 Partnership requirements to file a return when liable for income 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
07-76 07-76 Rulings of the Tax Commissioner 05/18/2007 Multijurisdictional exemption certificate does not meet state requirements
07-81 07-81 Rulings of the Tax Commissioner 05/18/2007 Tax of warehouse racking and equipment sold/installed by the Taxpayer
07-72 07-72 Rulings of the Tax Commissioner 05/18/2007 Subsidiaries in Virginia are registered separately for retail sales and use tax
07-75 07-75 Rulings of the Tax Commissioner 05/18/2007 The Department's policy holds the use of separate accounting in disfavor
07-79 07-79 Rulings of the Tax Commissioner 05/18/2007 Inaccurate advice received from the Department on invoicing customers
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
07-55 07-55 Rulings of the Tax Commissioner 05/10/2007 Taxpayer request guidance on sales to government entities; Delivery charges
07-63 07-63 Rulings of the Tax Commissioner 05/10/2007 Taxpayer's activities do not satisfy criteria of an industrial manufacturer
07-56 07-56 Rulings of the Tax Commissioner 05/10/2007 Dealer fails to maintain adequate records; Underreported sales
07-67 07-67 Rulings of the Tax Commissioner 05/10/2007 Contractor treated as a retailer; Taxpayer assessed use tax on sod