Document # Public Document # Document Type Date Issued Description
07-102 07-102 Rulings of the Tax Commissioner 06/27/2007 The Taxpayer asserts assessment is for the recovery of an erroneous refund
07-91 07-91 Rulings of the Tax Commissioner 06/01/2007 Taxpayer did not have valid exemption certificates on file from its customers
07-94 07-94 Rulings of the Tax Commissioner 06/01/2007 Taxpayer states assessment of tax on the barter transactions is erroneous
07-87 07-87 Rulings of the Tax Commissioner 05/25/2007 Exemption certificates obtained after the start of an audit are not acceptable
07-89 07-89 Rulings of the Tax Commissioner 05/25/2007 Amended nonresident individual income tax return; Credit on tax paid to Virginia
07-80 07-80 Rulings of the Tax Commissioner 05/18/2007 Out-of-state corporation participated in joint ventures operated commercial satellites
07-70 07-70 Rulings of the Tax Commissioner 05/18/2007 Limited partnership /LLC qualify for the credit in different circumstances
07-81 07-81 Rulings of the Tax Commissioner 05/18/2007 Tax of warehouse racking and equipment sold/installed by the Taxpayer
07-78 07-78 Rulings of the Tax Commissioner 05/18/2007 Taxpayer lived and worked outside Virginia for the taxable year and owes state tax
07-66 07-66 Rulings of the Tax Commissioner 05/10/2007 Deduction provided for out-of-state receipts for Taxpayer and its partners
07-56 07-56 Rulings of the Tax Commissioner 05/10/2007 Dealer fails to maintain adequate records; Underreported sales
07-64 07-64 Rulings of the Tax Commissioner 05/10/2007 Seller did not pay outstanding liabilities before selling business. New owner liable
07-68 07-68 Rulings of the Tax Commissioner 05/10/2007 Taxpayer was obligated to collect use tax on sales without exemption certificates
07-55 07-55 Rulings of the Tax Commissioner 05/10/2007 Taxpayer request guidance on sales to government entities; Delivery charges
07-57 07-57 Rulings of the Tax Commissioner 05/10/2007 A proportion of the income producing activities clearly occurs in another state
07-48 07-48 Rulings of the Tax Commissioner 04/26/2007 Credit for taxes paid other states
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
07-37 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
07-38 07-38 Rulings of the Tax Commissioner 04/20/2007 The taxpayer appealed the assessment of tax on the lease payments
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
07-30 07-30 Rulings of the Tax Commissioner 04/09/2007 Auditor used the Taxpayer's prior audit, dealer failed to maintain adequate records
07-5 07-32 Tax Bulletins 04/09/2007 Advertisements For The Absorption Of Sales Tax
07-32 07-32 Rulings of the Tax Commissioner 04/09/2007 Advertisements For The Absorption Of Sales Tax
07-20 07-20 Rulings of the Tax Commissioner 03/27/2007 Assessment for untaxed purchases for use in mechanical service contracts in Virginia