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 # Sort ascending | Document Type | Date Issued | Description |
---|---|---|---|---|
09-107 | 09-107 | Rulings of the Tax Commissioner | 06/24/2009 | Department determined the Taxpayer was a domiciliary resident of Virginia |
09-106 | 09-106 | Rulings of the Tax Commissioner | 06/24/2009 | Combat Duty Pay; Extended Active Duty Pay |
09-105 | 09-105 | Rulings of the Tax Commissioner | 06/24/2009 | Military pay earned while on duty in Virginia later deployed to a combat zone |
09-104 | 09-104 | Rulings of the Tax Commissioner | 06/24/2009 | Job Creation and Worker Assistance Act does not apply |
09-103 | 09-103 | Rulings of the Tax Commissioner | 06/24/2009 | Taxpayer had Virginia source income failed to file taxes |
09-102 | 09-102 | Rulings of the Tax Commissioner | 06/24/2009 | Use tax assessed on the solid surface countertops and related materials |
09-101 | 09-101 | Rulings of the Tax Commissioner | 06/24/2009 | Taxpayer operates a nursery questions the tax on poly film is used during the winter |
09-100 | 09-100 | Rulings of the Tax Commissioner | 06/24/2009 | Agricultural exemptions for industrial manufacturing and processing and the harvesting of forest products |
09-10 | 09-10 | Rulings of the Tax Commissioner | 02/04/2009 | Taxpayers failed to pay the tax due reported on the return |
09-1 | 09-1 | Rulings of the Tax Commissioner | 01/20/2009 | A wholesale marketer of petroleum products; Third party owned interstate pipelines |
08-99 | 08-99 | Rulings of the Tax Commissioner | 06/18/2008 | Assessment of tax on untaxed sales. |
08-98 | 08-98 | Rulings of the Tax Commissioner | 06/18/2008 | Is taxpayer as a using and consuming contractor or a retailer of counter tops |
08-97 | 08-97 | Rulings of the Tax Commissioner | 06/18/2008 | Tax on untaxed fabrication charges and fabricated articles of tangible personal property |
08-96 | 08-96 | Rulings of the Tax Commissioner | 06/18/2008 | Taxpayer could not produce valid exemption certificates to support the exempt sales |
08-95 | 08-95 | Rulings of the Tax Commissioner | 06/18/2008 | The low rate program fees listed on the invoices are interest charges |
08-94 | 08-94 | Rulings of the Tax Commissioner | 06/18/2008 | Lump sum charge to customers for the repair labor/parts associated with the medical instruments and equipment. |
08-93 | 08-93 | Rulings of the Tax Commissioner | 06/18/2008 | Assessment adjusted to remove the tax assessed on the cancelled contract/delivery charges |
08-92 | 08-92 | Rulings of the Tax Commissioner | 06/18/2008 | Assessed tax, penalty and interest for underreported sales of alcoholic beverages |
08-91 | 08-91 | Rulings of the Tax Commissioner | 06/18/2008 | Audit revised to remove tax on marked-up charges for nontransferable shop supplies |
08-90 | 08-90 | Rulings of the Tax Commissioner | 06/18/2008 | Taxed on the lumpsum charge for equestrian packages that include meals and lodging |
08-9 | 08-9 | Rulings of the Tax Commissioner | 01/11/2008 | A number of exemption certificates accepted by the Taxpayer were incomplete and outdated |
08-89 | 08-89 | Rulings of the Tax Commissioner | 06/17/2008 | Virginia's conformity to certain federal provisions that deal with Gulf Opportunity ("GO") Zone property. |
08-88 | 08-88 | Rulings of the Tax Commissioner | 06/16/2008 | The Taxpayer appeals a number of adjustments the City made to its amended returns |
08-9 | 08-87 | Tax Bulletins | 06/10/2008 | Virginia's Third Quarter Interest Rates Will Change |
08-87 | 08-87 | Rulings of the Tax Commissioner | 06/10/2008 | Virginia's Third Quarter Interest Rates Will Change |