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 |
---|---|---|---|---|
11-3 | 11-3 | Rulings of the Tax Commissioner | 01/07/2011 | A county may not impose a BPOL tax on businesses operating in a town that lies within its borders unless it has the town's permission |
00-42 | 00-42 | Rulings of the Tax Commissioner | 01/01/2000 | Appeal to Circuit Court |
97-377 | 97-377 | Rulings of the Tax Commissioner | 09/18/1997 | Printing; Photocopier |
11-16 | 11-16 | Rulings of the Tax Commissioner | 02/11/2011 | Residency of Spouse of Military Service Member |
01-166 | 01-166 | Rulings of the Tax Commissioner | 10/26/2001 | Does Sale of Timber Qualify for Out of State Tax Credit |
93-151 | 93-151 | Rulings of the Tax Commissioner | 07/16/1993 | Payroll factor; Gratuities |
11-33 | 11-33 | Rulings of the Tax Commissioner | 03/03/2011 | Taxpayers cannot claim any Credits that were retained by the sellers |
97-350 | 97-350 | Rulings of the Tax Commissioner | 08/29/1997 | Manufacturing, processing, assembling, or refining; "Used directly' |
90-111 | 90-111 | Rulings of the Tax Commissioner | 07/23/1990 | Research; Testing materials; Maintenance supplies |
11-47 | 11-47 | Rulings of the Tax Commissioner | 03/25/2011 | Property reclassified as a leasehold improvement is real property not subject to tax. |
96-18 | 96-18 | Rulings of the Tax Commissioner | 03/28/1996 | Nonprofit organizations, private schools, and churches; Ecological organizations |
97-319 | 97-319 | Rulings of the Tax Commissioner | 07/30/1997 | Services; Repair and installation; Warranties for parts and labor taxable |
11-65 | 11-65 | Rulings of the Tax Commissioner | 04/25/2011 | Sufficient documentation not provided at audit. |
96-380 | 96-380 | Rulings of the Tax Commissioner | 12/20/1996 | Printing; Print and CD-ROM catalogs |
90-232 | 90-232 | Rulings of the Tax Commissioner | 12/27/1990 | Nonprofit organizations; Exemption criteria |
11-94 | 11-94 | Rulings of the Tax Commissioner | 06/07/2011 | Third Quarter Interest Rates 2011 |
93-37 | 93-37 | Rulings of the Tax Commissioner | 02/08/1993 | Notice of Intended Regulatory Action |
08-46 | 08-46 | Rulings of the Tax Commissioner | 04/17/2008 | Sole proprietorships states workers were independent contractors, not employees. |
11-97 | 11-97 | Rulings of the Tax Commissioner | 06/08/2011 | Tobacco Products Tax Dealers Discount |
88-311 | 88-311 | Rulings of the Tax Commissioner | 11/18/1988 | Tax-sheltered annuity plan |
94-17 | 94-17 | Rulings of the Tax Commissioner | 01/19/1994 | ANTIQUE PURCHASES |
11-106 | 11-106 | Rulings of the Tax Commissioner | 06/14/2011 | Taxpayer assessed for the difference between its collected and unremitted sales tax. |
86-104 | 86-104 | Rulings of the Tax Commissioner | 06/09/1986 | Real estate development |
93-101 | 93-101 | Rulings of the Tax Commissioner | 04/14/1993 | Change in inventory accounting method |
11-130 | 11-130 | Rulings of the Tax Commissioner | 07/21/2011 | Mandated purchases by the Virginia Department of Health are taxable. |