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 |
---|---|---|---|---|
82-153 | 82-153 | Rulings of the Tax Commissioner | 10/29/1982 | Tangible personal property purchased by farmers for use in agricultural production |
96-79 | 96-79 | Rulings of the Tax Commissioner | 05/07/1996 | Application for refund; Statute of limitations |
85-88 | 85-88 | Rulings of the Tax Commissioner | 04/19/1985 | Interest;Federal Adjustment |
97-431 | 97-431 | Rulings of the Tax Commissioner | 10/24/1997 | Definite place of business. |
91-119 | 91-119 | Rulings of the Tax Commissioner | 07/18/1991 | True object of government contract |
08-115 | 08-115 | Rulings of the Tax Commissioner | 06/26/2008 | Taxpayer is a provider of services to building and industry facilities. |
85-8 | 85-8 | Rulings of the Tax Commissioner | 02/08/1985 | Repair services; Computer maintenance contract |
94-50 | 94-50 | Rulings of the Tax Commissioner | 03/10/1994 | Supplies shipped into Virginia; Withholding requirements; Out-of-state contractor |
88-117 | 88-117 | Rulings of the Tax Commissioner | 05/20/1988 | Llama breeding and sales |
84-220 | 84-220 | Rulings of the Tax Commissioner | 11/01/1984 | Permission to file consolidated return denied |
90-53 | 90-53 | Rulings of the Tax Commissioner | 04/12/1990 | Subcontractor; Use tax |
85-145 | 85-145 | Rulings of the Tax Commissioner | 07/01/1985 | Sand and gravel mining by highway contractor |
97-448 | 97-448 | Rulings of the Tax Commissioner | 11/12/1997 | Occasional sales, including mergers; Sale of business assets in series of transactions. |
92-158 | 92-158 | Rulings of the Tax Commissioner | 08/27/1992 | Motor Fuels; Fuel Used to Perform Maintenance Contract |
84-181 | 84-181 | Rulings of the Tax Commissioner | 01/01/1984 | VIRGINIA WITHHOLDING INCOME TAX REGULATIONS |
97-180 | 97-180 | Rulings of the Tax Commissioner | 04/18/1997 | Nexus; Federal limitation on taxation of interstate commerce; Leased property in state |
98-140 | 98-140 | Rulings of the Tax Commissioner | 10/07/1998 | Franchisor subject to tax |
82-78 | 82-78 | Rulings of the Tax Commissioner | 06/15/1982 | Motor Vehicle Fuels Sales Tax: Repeal of additional 2% sales tax on retail sale of motor fuel in the Northern Virginia Transportation District |
84-133 | 84-133 | Rulings of the Tax Commissioner | 08/24/1984 | Drugs and supplies; Oxygen equipment |
93-136 | 93-136 | Rulings of the Tax Commissioner | 06/04/1993 | Production of Videos |
06-86 | 06-86 | Rulings of the Tax Commissioner | 08/30/2006 | Manufacturer of perishable food products in a Virginia facility |
86-240 | 86-240 | Rulings of the Tax Commissioner | 11/28/1986 | Audit adjustment |
88-184 | 88-184 | Rulings of the Tax Commissioner | 06/01/1988 | 1988 Tax Changes Affecting Localities |
95-150 | 95-150 | Rulings of the Tax Commissioner | 06/12/1995 | Construction; Permanent truck scales |
09-81 | 09-81 | Rulings of the Tax Commissioner | 05/26/2009 | Taxpayer has no positive factors in Virginia |