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 |
---|---|---|---|---|
89-196 | 89-196 | Rulings of the Tax Commissioner | 07/05/1989 | Foreign Service Officer |
21-102 | 21-102 | Rulings of the Tax Commissioner | 08/10/2021 | Situs : Apportionment - Payroll, Research and Development |
82-71 | 82-71 | Rulings of the Tax Commissioner | 06/01/1982 | Mobile Home Tax Permit |
05-142 | 05-142 | Rulings of the Tax Commissioner | 08/26/2005 | Refunds due as a result of a correction in classification |
21-135 | 21-135 | Rulings of the Tax Commissioner | 10/26/2021 | Contractors: Mixed Government Transactions : Systems Repair and Replacement |
86-191 | 86-191 | Rulings of the Tax Commissioner | 01/17/1986 | Consolidated filing method denied; Domestic International Sales Corporation |
00-24 | 00-24 | Rulings of the Tax Commissioner | 03/28/2000 | Audit sample, Tax paid in error to another state |
03-91 | 03-91 | Rulings of the Tax Commissioner | 11/14/2003 | Use directly & exclusively in R&D of pharmaceutical products |
95-39 | 95-39 | Rulings of the Tax Commissioner | 03/15/1995 | Services; Miscellaneous service enterprises; Government service contract |
21-151 | 21-151 | Rulings of the Tax Commissioner | 12/14/2021 | Audit: Dealer Records - Documentation, Compliance Penalty: Second Audit- Employee Turnover |
94-80 | 94-80 | Rulings of the Tax Commissioner | 03/22/1994 | Audit sample techniques; "Gross-up" method; Overcollection of tax; Multistate building supply retailer |
06-54 | 06-54 | Rulings of the Tax Commissioner | 05/31/2006 | Taxpayer has not met the criteria showing that he abandoned his VA domicile |
21-168 | 21-168 | Rulings of the Tax Commissioner | 12/28/2021 | Deduction : Federal - Student Loan Interest, Employee Business Expenses; Itemized - Medical, Charitable, Taxes; Administration - Audits - Taxpayer Records |
91-92 | 91-92 | Rulings of the Tax Commissioner | 05/29/1991 | Intercompany transfers and sales; Application of sales and income taxes |
08-80 | 08-80 | Rulings of the Tax Commissioner | 06/06/2008 | Machinery and tools used in the manufacturing process at in the City are subject to the local M&T tax |
22-16 | 22-16 | Rulings of the Tax Commissioner | 01/25/2022 | Credit : Tax Paid to a Foreign Country - Canada, Proof of Payment |
00-16 | 00-16 | Rulings of the Tax Commissioner | 03/15/2000 | Affiliated group of limited liability companies (LLC's) |
94-157 | 94-157 | Rulings of the Tax Commissioner | 05/23/1994 | Nonprofit organization; sales and purchases |
22-24 | 22-24 | Rulings of the Tax Commissioner | 02/08/2022 | Compliance and Amnesty Penalty Abatement |
97-29 | 97-29 | Rulings of the Tax Commissioner | 01/31/1997 | Manufacturing, processing, assembling, or refining; Audio and videotape production; Single site requirement |
95-257 | 95-257 | Rulings of the Tax Commissioner | 10/06/1995 | Taxes paid by residents to other states; D.C. Franchise tax |
22-43 | 22-43 | Rulings of the Tax Commissioner | 03/15/2022 | Residency : Domicile - Physical Presence Required to Change; Part year - Income Received while Virginia Resident |
95-333 | 95-333 | Rulings of the Tax Commissioner | 12/29/1995 | Sales to government contractors; Software |
04-63 | 04-63 | Rulings of the Tax Commissioner | 08/24/2004 | Change filing status; separate corporation income tax returns to combined return |
22-60 | 22-60 | Rulings of the Tax Commissioner | 04/05/2022 | Administration : Returns - Filing Requirements; Overpayments - Credits to Estimated Payments |