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 |
---|---|---|---|---|
94-343 | 94-343 | Rulings of the Tax Commissioner | 11/17/1994 | Nonprofit organizations, private schools, and churches; Foundation promoting vocational-technical education |
16-130 | 16-130 | Rulings of the Tax Commissioner | 06/22/2016 | Taxpayers did not prove that the gain from the sale of State A property was attributable to their period of residence outside Virginia. |
85-147 | 85-147 | Rulings of the Tax Commissioner | 07/02/1985 | Use tax; Credit for taxes paid to another state |
04-195 | 04-195 | Rulings of the Tax Commissioner | 10/29/2004 | Taxpayer sells/services motorcycles/All-terrain vehicles (ATVs) |
16-148 | 16-148 | Rulings of the Tax Commissioner | 07/22/2016 | The Taxpayers have failed to show the Department's assessment is incorrect. |
94-121 | 94-121 | Rulings of the Tax Commissioner | 04/21/1994 | Out-of-state tax credit; New York source income |
84-110 | 84-110 | Rulings of the Tax Commissioner | 07/27/1984 | Computer software |
16-165 | 16-165 | Rulings of the Tax Commissioner | 08/25/2016 | Taxpayer's application for correction pursuant to Va. Code § 58.1-1821 is barred by the statute of limitations. |
92-253 | 92-253 | Rulings of the Tax Commissioner | 12/28/1992 | Advertising; Printed Materials |
92-78 | 92-78 | Rulings of the Tax Commissioner | 05/29/1992 | Consolidated filing method denied |
16-178 | 16-178 | Rulings of the Tax Commissioner | 09/06/2016 | Placing a value on real estate is best made by the clerk of the circuit court. |
96-351 | 96-351 | Rulings of the Tax Commissioner | 11/27/1996 | Audit procedures; Sampling period upheld |
91-33 | 91-33 | Rulings of the Tax Commissioner | 03/18/1991 | Federal Limitation on Taxation of Interstate Commerce; Activities Exceeding Solicitation |
16-197 | 16-197 | Rulings of the Tax Commissioner | 10/13/2016 | For an item to qualify for the industrial manufacturing exemption, it must be used directly in the production process and it must also be indispensable and an immediate part of the production process. |
92-247 | 92-247 | Rulings of the Tax Commissioner | 12/10/1992 | Nonprofit organization exemption criteria |
03-11 | 03-11 | Rulings of the Tax Commissioner | 02/24/2003 | Audit, business classification as a professional corporation |
16-217 | 16-217 | Rulings of the Tax Commissioner | 12/22/2016 | Taxpayer has the burden of proving the assessment to be invalid. |
94-32 | 94-32 | Rulings of the Tax Commissioner | 03/04/1994 | Foreign source income; Construction-in-progress; Audit adjustments |
01-29 | 01-29 | Rulings of the Tax Commissioner | 03/29/2001 | Internet service |
17-9 | 17-9 | Rulings of the Tax Commissioner | 02/17/2017 | Statute of Limitation |
93-179 | 93-179 | Rulings of the Tax Commissioner | 08/09/1993 | Manufacturing, processing, assembling, or refining; Research and development |
94-62 | 94-62 | Rulings of the Tax Commissioner | 03/15/1994 | Application of sales and use taxes; Dealers |
17-25 | 17-25 | Rulings of the Tax Commissioner | 03/17/2017 | Married individuals who are federal and/or state employees are not required to combine their salaries for purposes of Va. Code § 58.1-322 C 24. |
84-233 | 84-233 | Rulings of the Tax Commissioner | 11/19/1984 | Overpayment credit disallowed; Return not timely filed |
86-109 | 86-109 | Rulings of the Tax Commissioner | 06/23/1986 | Church exemption; Construction materials |