Document # Public Document # Document Type Date Issued Description
08-73 08-73 Rulings of the Tax Commissioner 06/06/2008 Taxpayer maintains that the expense purchases sample used in the audit is invalid and that certain purchases in the sample are not taxable.
08-72 08-72 Rulings of the Tax Commissioner 05/30/2008 2008 Legislative Summary
08-72 08-72 Legislative Summaries 05/30/2008 2008 Legislative Summary
08-71 08-71 Rulings of the Tax Commissioner 05/29/2008 Manufacturer of prototype cellular phones and printed circuit boards
08-63 08-63 Rulings of the Tax Commissioner 05/19/2008 Taxpayer, headquartered outside of Virginia, is in the business of issuing credit cards.
08-60 08-60 Rulings of the Tax Commissioner 05/19/2008 Assessment on untaxed sales no valid certificates of exemption on file
08-56 08-56 Rulings of the Tax Commissioner 04/30/2008 Taxpayers have proved that they abandoned their Virginia domicile
08-50 08-50 Rulings of the Tax Commissioner 04/28/2008 Hurricane Preparedness Sales Tax Holiday Guidelines and Rules
08-46 08-46 Rulings of the Tax Commissioner 04/17/2008 Sole proprietorships states workers were independent contractors, not employees.
08-28 08-28 Rulings of the Tax Commissioner 04/02/2008 To qualify as exempt durable medical equipment, the product must meet the criteria
08-26 08-26 Rulings of the Tax Commissioner 03/20/2008 Foreign and interstate commerce exemption: Packing Materials
08-16 08-16 Rulings of the Tax Commissioner 02/29/2008 Sales tax not collected sold items not supported by valid exemption certificates
08-22 08-22 Rulings of the Tax Commissioner 02/29/2008 Untaxed retail sales, taxed retail sales not remitted to the Department.
08-19 08-19 Rulings of the Tax Commissioner 02/29/2008 A complete administrative appeal has not been received.
08-17 08-17 Rulings of the Tax Commissioner 02/29/2008 Downloaded applications and upgrades remote installations and electronic mail communications
08-9 08-9 Rulings of the Tax Commissioner 01/11/2008 A number of exemption certificates accepted by the Taxpayer were incomplete and outdated
08-4 08-4 Rulings of the Tax Commissioner 01/07/2008 Tax on admission tickets sold with room accommodations package; tax on sod
07-216 07-216 Rulings of the Tax Commissioner 12/20/2007 Taxpayer was not a corporate officer responsible for delinquent withholding taxes
07-204 07-204 Rulings of the Tax Commissioner 12/05/2007 Merchant Seaman Protections and Relief
07-211 07-211 Rulings of the Tax Commissioner 12/05/2007 Long-Term Care Insurance Tax Credit
07-203 07-203 Rulings of the Tax Commissioner 12/05/2007 Agricultural exemption for items used directly in the harvesting of forest products
07-201 07-201 Rulings of the Tax Commissioner 11/30/2007 2006 legislative change TAX must actually issue the Credit to the taxpayer
07-196 07-196 Rulings of the Tax Commissioner 11/27/2007 Not leasing facilities at the terminal in the City no definite place of business
07-186 07-186 Rulings of the Tax Commissioner 11/21/2007 Taxpayers failed to show that IRS adjustments were issued; Conformity
07-185 07-185 Rulings of the Tax Commissioner 11/21/2007 Taxpayer is the user and consumer of the printed materials purchased from its printer