Document # Public Document # Document Type Date Issued Description
07-151 07-151 Rulings of the Tax Commissioner 09/20/2007 Energy Star Sales Tax Holiday Guidelines and Rules
07-148 07-148 Rulings of the Tax Commissioner 09/12/2007 Taxpayer s must file amended returns within 30 days
07-144 07-144 Rulings of the Tax Commissioner 09/12/2007 Taxpayer given time to re-file tax return under different residency status
07-044 Attorney General's Opinion 09/05/2007 The Act does not prohibit a locality from collecting the balance of any franchise fees
07-135 07-135 Rulings of the Tax Commissioner 09/04/2007 Taxpayer obtaining a credit for amounts improperly collected from their customers
07-136 07-136 Rulings of the Tax Commissioner 09/04/2007 Proof not provided to substantiate that taxpayer was not domiciled in Virginia
07-132 07-132 Rulings of the Tax Commissioner 08/24/2007 Donation of land to the National Park Service as part of a bargain sale
07-125 07-125 Rulings of the Tax Commissioner 08/17/2007 Assessed tax on the purchase of a video, catalog stands, and room planner guides
07-128 07-128 Rulings of the Tax Commissioner 08/17/2007 Rental of the mechanical bull and the rock-climbing wall are exempt.
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
07-119 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