Document # Public Document # Document Type Date Issued Description
07-51 07-51 Rulings of the Tax Commissioner 04/26/2007 Taxpayer requests a ruling regarding Virginia corporate income tax
07-44 07-44 Rulings of the Tax Commissioner 04/26/2007 An adjustment of the extrapolation and error factor is not warranted
07-45 07-45 Rulings of the Tax Commissioner 04/26/2007 Birth control implant device does not meet requirements for exemption
07-50 07-50 Rulings of the Tax Commissioner 04/26/2007 Income tax filing requirements of an out-of-state limited partnership.
07-43 07-43 Rulings of the Tax Commissioner 04/26/2007 Exemption denied on supplies for training and maintenance horse related activities
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
07-37 07-37 Rulings of the Tax Commissioner 04/20/2007 The use of a Virginia Distributor by Company A does not create nexus for Company A
07-36 07-36 Rulings of the Tax Commissioner 04/20/2007 Taxpayer did not filed a complete administrative appeal within the 90-day limitations period
07-40 07-40 Rulings of the Tax Commissioner 04/20/2007 Virginia requires claims for refund to be filed within three years from the due date
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
07-6 07-33 Tax Bulletins 04/18/2007 SIX-MONTH FILING, PAYMENT EXTENSION FOLLOWING VIRGINIA TECH TRAGEDY
07-33 07-33 Rulings of the Tax Commissioner 04/18/2007 Six-Month Filing, Payment Extension Following Virginia Tech Tragedy
07-31 07-31 Rulings of the Tax Commissioner 04/10/2007 Taxpayer asserts that she qualified as a commuter not a resident
07-30 07-30 Rulings of the Tax Commissioner 04/09/2007 Auditor used the Taxpayer's prior audit, dealer failed to maintain adequate records
07-32 07-32 Rulings of the Tax Commissioner 04/09/2007 Advertisements For The Absorption Of Sales Tax
07-29 07-29 Rulings of the Tax Commissioner 04/09/2007 Failure to file and pay withholding taxes
07-34 07-34 Rulings of the Tax Commissioner 04/09/2007 Businesses that provide communications services to hotels and their guests
07-5 07-32 Tax Bulletins 04/09/2007 Advertisements For The Absorption Of Sales Tax
07-28 07-28 Rulings of the Tax Commissioner 04/05/2007 Allocation of Virginia's Earned Income Credit for those Taxpayers Using the Married Filing Separately Status
07-4 07-28 Tax Bulletins 04/05/2007 Allocation of Virginia's Earned Income Credit for those Taxpayers Using the Married Filing Separately Status
07-27 07-27 Rulings of the Tax Commissioner 04/02/2007 Court Case Intersections Inc., vs Virginia Department of Taxation
07-23 07-23 Rulings of the Tax Commissioner 03/27/2007 There is no exemption on deeds of trust recorded by bail bondsmen
07-20 07-20 Rulings of the Tax Commissioner 03/27/2007 Assessment for untaxed purchases for use in mechanical service contracts in Virginia