Document # Public Document # Document Type Date Issued Description
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
07-110 07-110 Rulings of the Tax Commissioner 07/19/2007 Taxpayer must collect tax on its sales of printing to the Virginia franchisees
07-109 07-109 Legislative Summaries 07/02/2007 2007 Legislative Summary
07-107 07-107 Rulings of the Tax Commissioner 07/02/2007 Taxpayer must charge /collect sales tax on the system commissioning charges.
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 Rulings of the Tax Commissioner 07/02/2007 2007 Legislative Summary
07-98 07-98 Rulings of the Tax Commissioner 06/27/2007 Government Contracts
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
07-88 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
07-86 07-86 Rulings of the Tax Commissioner 05/25/2007 Calendars were not provided to the not meeting the definition of media advertising
07-76 07-76 Rulings of the Tax Commissioner 05/18/2007 Multijurisdictional exemption certificate does not meet state requirements
07-61 07-61 Rulings of the Tax Commissioner 05/10/2007 Manufacturer of glass and mirrors, contests the tax assessed on several items
07-69 07-69 Rulings of the Tax Commissioner 05/10/2007 A simple declaration is not sufficient to establish residency
07-44 07-44 Rulings of the Tax Commissioner 04/26/2007 An adjustment of the extrapolation and error factor is not warranted
07-46 07-46 Rulings of the Tax Commissioner 04/26/2007 Taxpayer has been remitting this tax in error and request refunds.
07-31 07-31 Rulings of the Tax Commissioner 04/10/2007 Taxpayer asserts that she qualified as a commuter not a resident
07-22 07-22 Rulings of the Tax Commissioner 03/27/2007 Tax on royalty payments and maintenance revenue from Virginia customers
07-17 07-17 Rulings of the Tax Commissioner 03/27/2007 Assessment of use tax on untaxed purchases of tools shipped into Virginia
07-13 07-13 Rulings of the Tax Commissioner 03/26/2007 Poultry processing and distribution facilities
07-16 07-16 Rulings of the Tax Commissioner 03/26/2007 No tax on purchases of IV medications and other medical products sold to patients
07-11 07-11 Rulings of the Tax Commissioner 03/15/2007 Cigarette Tax Increased Compliance Efforts
07-3 07-11 Tax Bulletins 03/15/2007 Cigarette Tax Increased Compliance Efforts
07-3 07-3 Rulings of the Tax Commissioner 01/11/2007 Leases between sister companies are not exempt intracompany transfers
06-148 06-148 Rulings of the Tax Commissioner 12/08/2006 Real property construction contractor fabricator of materials for its own use