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 |
---|---|---|---|---|
12-153 | 12-153 | Rulings of the Tax Commissioner | 09/28/2012 | Taxpayer did not have a duty to file and pay Virginia corporate income taxes |
86-39 | 86-39 | Rulings of the Tax Commissioner | 02/26/1986 | Permission to file a combined return |
12-176 | 12-176 | Rulings of the Tax Commissioner | 11/05/2012 | Failure to file sales tax returns; Insufficient records; Failure to pay collected taxes |
91-26 | 91-26 | Rulings of the Tax Commissioner | 03/11/1991 | Advertising; Direct Mail Materials |
12-188 | 12-188 | Rulings of the Tax Commissioner | 11/15/2012 | Dealer's collection of sales tax on dyed diesel fuel for pleasure watercraft. |
89-277 | 89-277 | Rulings of the Tax Commissioner | 10/25/1989 | Financial information services |
12-199 | 12-199 | Rulings of the Tax Commissioner | 12/06/2012 | Affiliated of cable television; Provides converters intangible property exempt from BTPP tax |
89-137 | 89-137 | Rulings of the Tax Commissioner | 04/28/1989 | Public service corporations; Research and development |
12-214 | 12-214 | Rulings of the Tax Commissioner | 12/21/2012 | Application of the retail sales and use tax to sales of meal plan services. |
85-96 | 85-96 | Rulings of the Tax Commissioner | 04/30/1985 | Money market interest income; Treasury bill interest |
13-15 | 13-15 | Rulings of the Tax Commissioner | 02/05/2013 | Wireless telecommunications services; subscription charges; Penalties |
90-29 | 90-29 | Rulings of the Tax Commissioner | 03/05/1990 | Nonprofit providing advancement of community college education |
13-31 | 13-31 | Rulings of the Tax Commissioner | 03/12/2013 | Request for reclassification denied |
88-251 | 88-251 | Rulings of the Tax Commissioner | 09/06/1988 | Moving expense reimbursement |
13-44 | 13-44 | Rulings of the Tax Commissioner | 03/22/2013 | Industrial processing exemption/Department does not audit and assess businesses for retaliatory purposes |
05-19 | 05-19 | Rulings of the Tax Commissioner | 02/28/2005 | Taxpayer is allowed to carry the 1993 federal NOLD forward to the 1994 |
13-58 | 13-58 | Rulings of the Tax Commissioner | 05/01/2013 | Federal Land Credit Associations and the Virginia Recordation Tax |
03-49 | 03-49 | Rulings of the Tax Commissioner | 05/14/2003 | Bad debt deductions |
13-102 | 13-102 | Rulings of the Tax Commissioner | 06/14/2013 | Sales tax changes not imposed in counties of Glouster and Surry |
03-36 | 03-36 | Rulings of the Tax Commissioner | 04/15/2003 | Manufacturer selling at wholesale |
13-88 | 13-88 | Rulings of the Tax Commissioner | 06/10/2013 | The information provided fails to clearly indicate where the Taxpayer resided in 2009. |
14-80 | 14-80 | Rulings of the Tax Commissioner | 05/30/2014 | The Service Members Civil Relief Act |
13-115 | 13-115 | Rulings of the Tax Commissioner | 06/26/2013 | Taxpayers were not taxable as domiciliary residents of Virginia for the taxable year |
00-3 | 00-3 | Rulings of the Tax Commissioner | 01/01/2000 | 2000 BPOL Guidelines |
13-125 | 13-125 | Rulings of the Tax Commissioner | 07/03/2013 | Audit Sampling Method questioned |