Document # Public Document # Document Type Date Issued Description
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
07-183 07-183 Rulings of the Tax Commissioner 11/21/2007 Sales price of tangible personal property listed on the invoices is subject sales tax.
07-181 07-181 Rulings of the Tax Commissioner 11/21/2007 VA employee promotes and sells out of state services to VA based organizations
07-184 07-184 Rulings of the Tax Commissioner 11/21/2007 Tax on the fabrication labor and damage waiver fees not paid by vendors
07-180 07-180 Rulings of the Tax Commissioner 11/21/2007 Taxpayer proved its sales in the audit were exempt from the retail sales and use tax
07-171 07-171 Rulings of the Tax Commissioner 11/07/2007 Effective immediately, the Department will change its policy regarding the application of the sales and use tax to certain persons that sell and install trees, shrubbery, plants, other nursery stock, sod, silt fence and similar items that become real property upon installation.
07-170 07-170 Rulings of the Tax Commissioner 11/07/2007 Penalty assessed to unstamped cigarette packs for the period August 2006
07-166 07-166 Rulings of the Tax Commissioner 11/01/2007 Guidelines and Rules for Motor Vehicle Repair Labor and Services Sales and Use Tax
07-156 07-156 Rulings of the Tax Commissioner 10/17/2007 Internet and telephone sales transactions, some products delivered to Virginia locations
07-159 07-159 Rulings of the Tax Commissioner 10/17/2007 The fuels exemption does not apply to the Taxpayer's sale of corn for home fuel
07-154 07-154 Rulings of the Tax Commissioner 10/10/2007 Out of state tax credit allowed
07-151 07-151 Rulings of the Tax Commissioner 09/20/2007 Energy Star Sales Tax Holiday Guidelines and Rules
07-143 07-143 Rulings of the Tax Commissioner 09/12/2007 Taxpayer is in the airline food service industry
07-142 07-142 Rulings of the Tax Commissioner 09/05/2007 Formula for determining the gross receipts for BPOL tax purposes
07-138 07-138 Rulings of the Tax Commissioner 09/05/2007 Tax Responsibilities; Corporate Income Tax
07-135 07-135 Rulings of the Tax Commissioner 09/04/2007 Taxpayer obtaining a credit for amounts improperly collected from their customers
07-124 07-124 Rulings of the Tax Commissioner 08/17/2007 Assessed tax on untaxed purchases used in real property construction contracts
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
07-123 07-123 Rulings of the Tax Commissioner 08/03/2007 Dealer offers a discount, reduction or eradication of the sales tax as incentive
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
07-116 07-116 Rulings of the Tax Commissioner 07/19/2007 Does parent and Guarantor have nexus for income tax purposes; Sales Factor
07-105 07-105 Rulings of the Tax Commissioner 07/02/2007 Taxpayer did not take sufficient actions to change his domicile to Virginia
07-109 07-109 Rulings of the Tax Commissioner 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.
07-109 07-109 Legislative Summaries 07/02/2007 2007 Legislative Summary