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 |
---|---|---|---|---|
88-6 | 88-6 | Rulings of the Tax Commissioner | 01/04/1988 | Capital gain |
96-267 | 96-267 | Rulings of the Tax Commissioner | 10/08/1996 | Adjustments to withholding tax returns; Statute of limitations |
95-330 | 95-330 | Rulings of the Tax Commissioner | 12/27/1995 | Taxes paid by residents to other states; Capital gain on disposition of real property |
94-5 | 94-5 | Rulings of the Tax Commissioner | 01/05/1994 | Nonprofit organizations, private schools, and churches; Organizations for the mentally and physically disabled |
84-230 | 84-230 | Rulings of the Tax Commissioner | 10/12/1984 | Capital not otherwise taxed |
87-105 | 87-105 | Rulings of the Tax Commissioner | 03/30/1987 | Advertising business; Non-media videotapes |
05-55 | 05-55 | Rulings of the Tax Commissioner | 04/12/2005 | Ownership of property leased under a "lease to ownership plan" |
96-368 | 96-368 | Rulings of the Tax Commissioner | 12/10/1996 | Alternate method of allocation and apportionment |
99-33 | 99-33 | Rulings of the Tax Commissioner | 03/25/1999 | Deficiency assessments, inhouse advertising department |
90-125 | 90-125 | Rulings of the Tax Commissioner | 08/22/1990 | Nonprofit producing decent, safe and affordable places to live. |
02-37 | 02-37 | Rulings of the Tax Commissioner | 03/29/2002 | Income subject to withholding taxes |
92-86 | 92-86 | Rulings of the Tax Commissioner | 06/01/1992 | Alternative apportionment method denied |
98-106 | 98-106 | Rulings of the Tax Commissioner | 06/09/1998 | Occasional sales, including mergers; Purchase of corporation exempt |
82-109 | 82-109 | Rulings of the Tax Commissioner | 08/11/1982 | County will be required to collect and report sales tax |
94-347 | 94-347 | Rulings of the Tax Commissioner | 11/18/1994 | Apportionment of income; Proceeds from deferred like-kind exchange |
98-92 | 98-92 | Rulings of the Tax Commissioner | 05/15/1998 | Nonprofit organizations, private schools, and churches; Child protection organization |
01-24 | 01-24 | Rulings of the Tax Commissioner | 03/21/2001 | Newsgathering and publication; Computers and software |
94-353 | 94-353 | Rulings of the Tax Commissioner | 11/23/1994 | Residency; Foreign employment |
88-72 | 88-72 | Rulings of the Tax Commissioner | 05/02/1988 | Hotel telephone charges government employees |
97-398 | 97-398 | Rulings of the Tax Commissioner | 09/30/1997 | Supplies used directly in manufacturing for sale or resale |
87-124 | 87-124 | Rulings of the Tax Commissioner | 04/09/1987 | Out-of-state tax credit; Franchise tax paid to District of Columbia |
82-124 | 82-124 | Rulings of the Tax Commissioner | 09/10/1982 | Software, in any form is tangible personal property |
95-212 | 95-212 | Rulings of the Tax Commissioner | 08/21/1995 | Credit for taxes paid to New York properly calculated |
92-39 | 92-39 | Rulings of the Tax Commissioner | 04/27/1992 | Tax on income from illegal drug sales |
97-94 | 97-94 | Rulings of the Tax Commissioner | 02/21/1997 | Floral and gift transactions |