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 |
---|---|---|---|---|
17-37 | 17-37 | Rulings of the Tax Commissioner | 03/28/2017 | Taxpayer was not eligible to claim the subtraction for a long-term capital gain |
86-227 | 86-227 | Rulings of the Tax Commissioner | 11/03/1986 | Technical fees; Foreign source income subtraction |
99-179 | 99-179 | Rulings of the Tax Commissioner | 06/30/1999 | Marital Deduction Trust |
17-59 | 17-59 | Rulings of the Tax Commissioner | 05/03/2017 | A change in Virginia law requires any dealer owning inventory for sale located in Virginia to register for collection of the Retail Sales and Use Tax. |
97-283 | 97-283 | Rulings of the Tax Commissioner | 06/24/1997 | Aircraft; Dealer's personal use; delinquent tax; Penalties and interest; Waiver |
87-142 | 87-142 | Rulings of the Tax Commissioner | 05/11/1987 | Saw sharpening |
17-68 | 17-68 | Rulings of the Tax Commissioner | 05/10/2017 | Taxpayer was not a staffing firm for the tax years at issue and was not entitled to exclude employee benefits from gross receipts |
02-116 | 02-116 | Rulings of the Tax Commissioner | 08/16/2002 | Sales to automobile dealerships |
00-10 | 00-10 | Rulings of the Tax Commissioner | 03/07/2000 | Glazing Contractor; Tax owed on damaged or unusable glass, |
17-79 | 17-79 | Rulings of the Tax Commissioner | 06/01/2017 | Taxpayer's refund request falls within the definition of an appealable event for BPOL tax purposes. |
94-256 | 94-256 | Rulings of the Tax Commissioner | 08/15/1994 | Apportionment of income; Capital gains |
98-186 | 98-186 | Rulings of the Tax Commissioner | 11/05/1998 | Subtractions; U.S. currency; Conformity to FAGI |
17-96 | 17-96 | Rulings of the Tax Commissioner | 06/09/2017 | Filing extensions and other tax benefits to members of the Armed Forces serving in combat zones. |
02-49 | 02-49 | Rulings of the Tax Commissioner | 04/08/2002 | Mining and producing natural gas; Exemptions |
86-90 | 86-90 | Rulings of the Tax Commissioner | 04/30/1986 | Protective claim for refund denied |
17-114 | 17-114 | Rulings of the Tax Commissioner | 06/29/2017 | Documentation to support exemption certificates received after the performance of an audit |
82-49 | 82-49 | Rulings of the Tax Commissioner | 04/15/1982 | Exempt status of schools having a racially discriminatory policy |
96-238 | 96-238 | Rulings of the Tax Commissioner | 09/20/1996 | Services; Professional or personal |
17-125 | 17-125 | Rulings of the Tax Commissioner | 06/29/2017 | Change or correction in federal taxable income |
96-73 | 96-73 | Rulings of the Tax Commissioner | 05/01/1996 | Manufacturing, processing, assembling, or refining; Modular display systems |
92-58 | 92-58 | Rulings of the Tax Commissioner | 04/29/1992 | Wages, Nonresident Retirement Benefits |
17-142 | 17-142 | Rulings of the Tax Commissioner | 08/07/2017 | Department's jurisdiction is limited to appeals from final local determinations concerning local business and mobile property tax assessments. |
96-169 | 96-169 | Rulings of the Tax Commissioner | 07/12/1996 | Food service contract to for-profit healthcare facility; Separate fees in food contract |
94-83 | 94-83 | Rulings of the Tax Commissioner | 03/24/1994 | Apportionment of passive income |
17-170 | 17-170 | Rulings of the Tax Commissioner | 09/21/2017 | Virginia ABLE Account Deduction Guidelines |