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 ascending | Date Issued | Description |
---|---|---|---|---|
82-201 | 82-201 | Rulings of the Tax Commissioner | 12/20/1982 | Vending Machines Dealer |
19-62 | 19-62 | Rulings of the Tax Commissioner | 06/17/2019 | Tangible : Administration - Jurisdiction |
84-74 | 84-74 | Rulings of the Tax Commissioner | 06/20/1984 | State Interest Rates |
82-136 | 82-136 | Rulings of the Tax Commissioner | 10/07/1982 | Sale to industrial manufacturers |
19-80 | 19-80 | Rulings of the Tax Commissioner | 08/02/2019 | Residency : Domicile - Abandonment of Prior Domicile; Administration : Written Advice - Residency Determination |
97-135 | 97-135 | Rulings of the Tax Commissioner | 03/20/1997 | Government transactions; Agency status in use of public or private funds |
84-225 | 84-225 | Rulings of the Tax Commissioner | 11/09/1984 | Nonprofit archaeological center; Purchases |
19-97 | 19-97 | Rulings of the Tax Commissioner | 08/27/2019 | Federal Adjusted Gross Income (FAGI): IRS Information - Conformity |
95-196 | 95-196 | Rulings of the Tax Commissioner | 07/31/1995 | Transportation equipment; Vehicles and vessels; Tug boat fuel and supplies |
02-141 | 02-141 | Rulings of the Tax Commissioner | 11/12/2002 | Qualified Equity and Subordinated Debt Investments Tax Credit |
96-48 | 96-48 | Rulings of the Tax Commissioner | 04/15/1996 | Hospital equipment; Government contract; Sales vs. service |
89-120 | 89-120 | Rulings of the Tax Commissioner | 04/10/1989 | Yearbooks sold to colleges |
19-124 | 19-124 | Rulings of the Tax Commissioner | 11/15/2019 | Telecommunications Minimum Tax: Pass-Through Entities - Combined Returns |
85-13 | 85-13 | Rulings of the Tax Commissioner | 01/31/1985 | Collection of tax on behalf of others |
91-128 | 91-128 | Rulings of the Tax Commissioner | 07/22/1991 | Industrial Materials; Photo Processing |
20-10 | 20-10 | Rulings of the Tax Commissioner | 01/21/2020 | Subtractions: Social Security - Civil Service Retirement System |
99-230 | 99-230 | Rulings of the Tax Commissioner | 08/11/1999 | Failure to Withhold, Statute of Limitations |
97-294 | 97-294 | Rulings of the Tax Commissioner | 06/27/1997 | Definite place of business; Auto safety educator |
08-56 | 08-56 | Rulings of the Tax Commissioner | 04/30/2008 | Taxpayers have proved that they abandoned their Virginia domicile |
99-110 | 99-110 | Rulings of the Tax Commissioner | 05/13/1999 | Residency |
20-39 | 20-39 | Rulings of the Tax Commissioner | 03/10/2020 | Administration: Assessment - Based on Federal Information |
93-121 | 93-121 | Rulings of the Tax Commissioner | 04/30/1993 | Medical, dental, and optical supplies and drugs; Purchases by nonprofit licensed nursing home |
97-141 | 97-141 | Rulings of the Tax Commissioner | 03/24/1997 | Services; Repair and installation; Maintenance contracts and warranties |
20-51 | 20-51 | Rulings of the Tax Commissioner | 04/06/2020 | Documentation |
01-130 | 01-130 | Rulings of the Tax Commissioner | 09/14/2001 | Paper Manufacturer;Samples Withdrawn from Inventory |