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 |
---|---|---|---|---|
90-212 | 90-212 | Rulings of the Tax Commissioner | 12/05/1990 | Dealer records; Computerized cash register summaries |
10-147 | 10-147 | Rulings of the Tax Commissioner | 07/26/2010 | Resale exemption certificates at issue were accepted by the Taxpayer in good faith |
86-251 | 86-251 | Rulings of the Tax Commissioner | 12/08/1986 | Fund raising materials: nonprofit schools |
10-163 | 10-163 | Rulings of the Tax Commissioner | 08/06/2010 | Manufactures and sells products to third party retailers throughout the United States, |
01-9 | 01-9 | Rulings of the Tax Commissioner | 02/06/2001 | Government contractor; Research vs. services |
10-177 | 10-177 | Rulings of the Tax Commissioner | 08/16/2010 | Purchased tangible personal property on which tax was not paid. |
03-75 | 03-75 | Rulings of the Tax Commissioner | 10/27/2003 | Governmental entity, Real property construction contractors |
10-191 | 10-191 | Rulings of the Tax Commissioner | 08/26/2010 | Virginia Savings Trust account |
03-40 | 03-40 | Rulings of the Tax Commissioner | 04/01/2003 | Estimated underpayment penalty |
10-215 | 10-215 | Rulings of the Tax Commissioner | 09/15/2010 | Tax assessed on purchases of materials from a out-of-state vendor; Electrical contractor. |
01-96 | 01-96 | Rulings of the Tax Commissioner | 08/06/2001 | Validity of Audit Sampling; Extrapolation |
10-227 | 10-227 | Rulings of the Tax Commissioner | 09/29/2010 | Recyclable Materials Processing Equipment Tax Credit |
90-109 | 90-109 | Rulings of the Tax Commissioner | 07/23/1990 | Scrap metal |
10-243 | 10-243 | Rulings of the Tax Commissioner | 10/21/2010 | Aesthetic injectable implant does not qualify for exemption from the tax. |
84-128 | 84-128 | Rulings of the Tax Commissioner | 08/09/1984 | Purchases by lawn care contractor; Advertising materials; Sales for resale |
10-261 | 10-261 | Rulings of the Tax Commissioner | 12/14/2010 | 2011 First Quarter Interest Rates |
86-118 | 86-118 | Rulings of the Tax Commissioner | 07/02/1986 | Demonstrator motor vehicles |
10-282 | 10-282 | Rulings of the Tax Commissioner | 12/27/2010 | Local Mobile Property |
96-168 | 96-168 | Rulings of the Tax Commissioner | 07/12/1996 | Computers, services, and software; Data recovery charges |
11-8 | 11-8 | Rulings of the Tax Commissioner | 01/20/2011 | Untaxed sales of materials and purchases; Delivery charges; Out of state transactions |
02-87 | 02-87 | Rulings of the Tax Commissioner | 06/04/2002 | Enterprise Zone General Business Credit |
11-23 | 11-23 | Rulings of the Tax Commissioner | 02/24/2011 | Taxpayer must refinance his debt with the mortgage company that holds the deed of trust. |
92-55 | 92-55 | Rulings of the Tax Commissioner | 04/28/1992 | Property purchased by churches; Conference center |
11-38 | 11-38 | Rulings of the Tax Commissioner | 03/14/2011 | Taxpayer claims income from activities conducted on an Indian reservation. |
01-37 | 01-37 | Rulings of the Tax Commissioner | 04/11/2001 | Communication system; Lump-sum charges for tangible personal property and services |