This library contains Virginia Tax Rulings of the Tax Commissioner, Tax Bulletins, Attorney General Opinions, and Legislative Summaries. Visit the Virginia Law website to search the Virginia Tax Code, Title 58.1 and the Virginia Tax Administrative Code, Title 23, Taxation.
Document # | Public Document # | Document Type Sort descending | Date Issued | Description |
---|---|---|---|---|
20-59 | 20-59 | Rulings of the Tax Commissioner | 04/08/2020 | Virginia Cigarette Tax Rate Increase Guidelines and Rules |
90-168 | 90-168 | Rulings of the Tax Commissioner | 09/21/1990 | Nonprofit organization that promotes the arts |
95-240 | 95-240 | Rulings of the Tax Commissioner | 09/22/1995 | Enterprise zone credit; Valuation of leased property |
20-76 | 20-76 | Rulings of the Tax Commissioner | 05/04/2020 | Guidelines and Rules for the Tobacco Products Tax |
97-310 | 97-310 | Rulings of the Tax Commissioner | 07/28/1997 | Exceptions; In-house investment services exempt |
89-336 | 89-336 | Rulings of the Tax Commissioner | 11/29/1989 | Penalties and interest, federal military retiree |
20-42 | 20-42 | Rulings of the Tax Commissioner | 03/18/2020 | Residency: Domicile - Case Decided |
91-206 | 91-206 | Rulings of the Tax Commissioner | 09/06/1991 | Industrial Materials; Air Conditioning Equipment |
84-150 | 84-150 | Rulings of the Tax Commissioner | 09/19/1984 | VIRGINIA DECLARATION OF ESTIMATED INCOME TAX BY INDIVIDUALS REGULATIONS |
20-56 | 20-56 | Rulings of the Tax Commissioner | 04/06/2020 | Dealer Records; Audit Methodology; Burden of Proof; Compliance Penalty |
86-42 | 86-42 | Rulings of the Tax Commissioner | 03/25/1986 | Signs |
86-237 | 86-237 | Rulings of the Tax Commissioner | 11/19/1986 | Inventory |
20-82 | 20-82 | Rulings of the Tax Commissioner | 05/12/2020 | ISP exemption: Mixed Use Equipment Allocation |
01-136 | 01-136 | Rulings of the Tax Commissioner | 09/18/2001 | Nexus |
08-62 | 08-62 | Rulings of the Tax Commissioner | 05/19/2008 | Refusal to file returns would justify the 100% fraud penalty and other legal actions to collect the proper tax. |
20-99 | 20-99 | Rulings of the Tax Commissioner | 06/02/2020 | Manufacturing Exemption |
98-41 | 98-41 | Rulings of the Tax Commissioner | 03/06/1998 | Retail and commission merchants' gross receipts; Deduction of out-of-state revenue from gross receipts |
94-310 | 94-310 | Rulings of the Tax Commissioner | 10/11/1994 | S corporations; Filing requirements |
20-116 | 20-116 | Rulings of the Tax Commissioner | 06/30/2020 | Meals : Administration - Appeals, Jurisdiction |
97-145 | 97-145 | Rulings of the Tax Commissioner | 03/21/1997 | Exceptions to the local license tax; Business of renting real estate |
02-125 | 02-125 | Rulings of the Tax Commissioner | 10/06/2002 | Sale tax exemptions for Day Care Providers |
93-115 | 93-115 | Rulings of the Tax Commissioner | 04/29/1993 | Petroleum refinery; Blending equipment; Preponderance of use |
03-68 | 03-68 | Rulings of the Tax Commissioner | 08/29/2003 | Yard sales or flea markets, itinerant merchants |
90-62 | 90-62 | Rulings of the Tax Commissioner | 04/12/1990 | LIFO inventory adjustment |
90-186 | 90-186 | Rulings of the Tax Commissioner | 10/29/1990 | Boy Scouts; Nonprofit |