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 |
---|---|---|---|---|
12-201 | 12-201 | Rulings of the Tax Commissioner | 12/06/2012 | Taxpayer not required to pay withholding tax |
01-156 | 01-156 | Rulings of the Tax Commissioner | 10/17/2001 | Airport Baggage Handling Systems |
13-5 | 13-5 | Rulings of the Tax Commissioner | 01/10/2013 | Virginia Age Deduction and Obligations of the United States |
06-22 | 06-22 | Rulings of the Tax Commissioner | 02/14/2006 | Taxpayer is not immune from retail sales and use tax prior to the date of exemption letter |
13-17 | 13-17 | Rulings of the Tax Commissioner | 02/05/2013 | Taxpayer provides "digital product, delivered electronically" to its customers that are excluded from the communications tax by statute. |
00-200 | 00-200 | Rulings of the Tax Commissioner | 11/07/2000 | Tax exempt organization; Federal status |
13-33 | 13-33 | Rulings of the Tax Commissioner | 03/15/2013 | Untaxed sales and purchases |
97-370 | 97-370 | Rulings of the Tax Commissioner | 09/16/1997 | Nonprofit organizations, private schools, and churches; HIV/AIDS patient services |
13-50 | 13-50 | Rulings of the Tax Commissioner | 04/24/2013 | Disability Income Subtraction |
97-161 | 97-161 | Rulings of the Tax Commissioner | 04/08/1997 | Nonprofit organizations, private schools, and churches; Independent nonprofit hospital clinics |
13-67 | 13-67 | Rulings of the Tax Commissioner | 05/10/2013 | Usage of the specialty beds did not meet the exemption criteria |
85-118 | 85-118 | Rulings of the Tax Commissioner | 06/06/1985 | Newspaper publishing; Supplies and equipment used at plant site |
13-86 | 13-86 | Rulings of the Tax Commissioner | 06/10/2013 | Request to use an alternative method of allocating and apportioning income. |
14-69 | 14-69 | Rulings of the Tax Commissioner | 05/21/2014 | Affiliated with a cable television provider. contending that converters are intangible property |
13-101 | 13-101 | Rulings of the Tax Commissioner | 06/12/2013 | Taxpayer must have complete exemption certificate on file. |
14-86 | 14-86 | Rulings of the Tax Commissioner | 06/06/2014 | Coalfield Employment Enhancement Tax Credit |
13-111 | 13-111 | Rulings of the Tax Commissioner | 06/21/2013 | Business and passive income/fraud penalty |
96-375 | 96-375 | Rulings of the Tax Commissioner | 12/16/1996 | Cellular Telephone Sales; Sales Price |
13-131 | 13-131 | Rulings of the Tax Commissioner | 07/08/2013 | Exempt sales that were not supported by valid certificates of exemption. |
05-37 | 05-37 | Rulings of the Tax Commissioner | 03/16/2005 | Minimum earnings payment represents a "guaranteed payment" |
13-145 | 13-145 | Rulings of the Tax Commissioner | 07/26/2013 | Nonfood sales incorrectly taxed at the reduced food tax rate of 2.5%. |
93-62 | 93-62 | Rulings of the Tax Commissioner | 03/17/1993 | Affiliated corporations; Consolidated return |
13-151 | 13-151 | Rulings of the Tax Commissioner | 08/02/2013 | Timely Filing of an Appeal |
95-317 | 95-317 | Rulings of the Tax Commissioner | 12/15/1995 | Photography; Fees for reproduction of photos |
13-178 | 13-178 | Rulings of the Tax Commissioner | 10/10/2013 | Taxpayer successfully abandoned his Virginia domicile and established domicile in State A |