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 |
---|---|---|---|---|
02-10 | 02-10 | Rulings of the Tax Commissioner | 01/23/2002 | Purchases in VA and shipped out-of-state |
86-16 | 86-16 | Rulings of the Tax Commissioner | 01/09/1986 | Permission to file a combined return |
11-108 | 11-108 | Rulings of the Tax Commissioner | 06/14/2011 | Taxpayers unable furnish to sufficient information to substantiate their deductions |
95-258 | 95-258 | Rulings of the Tax Commissioner | 10/10/1995 | Video tape purchase/sales; Research and development exemption; Audit sampling |
96-183 | 96-183 | Rulings of the Tax Commissioner | 07/26/1996 | Scope of local sales and use taxes; Alcoholic beverages; Liquor sales by airline |
11-128 | 11-128 | Rulings of the Tax Commissioner | 07/06/2011 | Tax on tangible personal property used or consumed by the Taxpayer. |
99-107 | 99-107 | Rulings of the Tax Commissioner | 05/07/1999 | Deficiency assessments, aircraft sales and use tax assessed on an aircraft |
01-36 | 01-36 | Rulings of the Tax Commissioner | 04/11/2001 | Audit sampling techniques; Exemption certificates |
11-59 | 11-59 | Rulings of the Tax Commissioner | 04/13/2011 | Not a PD |
88-29 | 88-29 | Rulings of the Tax Commissioner | 02/16/1988 | Treatment of corporate divisions |
07-40 | 07-40 | Rulings of the Tax Commissioner | 04/20/2007 | Virginia requires claims for refund to be filed within three years from the due date |
11-168 | 11-168 | Rulings of the Tax Commissioner | 09/29/2011 | The vending machine does not qualify for exemption from the retail sales and use tax. |
96-123 | 96-123 | Rulings of the Tax Commissioner | 06/07/1996 | Federal limitations on taxation of interstate commerce; Employee's activities and office could create nexus |
94-11 | 94-11 | Rulings of the Tax Commissioner | 01/11/1994 | Nonprofit organizations, private schools, and churches; Church-affiliated day care center |
11-177 | 11-177 | Rulings of the Tax Commissioner | 10/24/2011 | Taxpayers continued to maintain a home in Virginia f |
01-206 | 01-206 | Rulings of the Tax Commissioner | 12/10/2001 | Taxation of leased property |
94-15 | 94-15 | Rulings of the Tax Commissioner | 01/13/1994 | Nonprofit organization; Science-Technology center |
11-197 | 11-197 | Rulings of the Tax Commissioner | 12/06/2011 | Information was insufficient to show separately accounted for itemized deductions. |
89-308 | 89-308 | Rulings of the Tax Commissioner | 11/07/1989 | Protective claim for refund |
85-114 | 85-114 | Rulings of the Tax Commissioner | 06/05/1985 | District of Columbia franchise tax; Out-of-state tax credit |
12-1 | 12-1 | Rulings of the Tax Commissioner | 01/12/2012 | Use tax on purchases of heavy equipment and repair and replacement parts |
86-87 | 86-87 | Rulings of the Tax Commissioner | 04/29/1986 | Permission to file a consolidated return |
00-179 | 00-179 | Rulings of the Tax Commissioner | 10/05/2000 | Abandonment of domicile residency |
12-21 | 12-21 | Rulings of the Tax Commissioner | 03/05/2012 | Port Volume Increase Tax Credit Guidelines |
95-173 | 95-173 | Rulings of the Tax Commissioner | 06/26/1995 | Government transactions; Service contract purchases |