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 |
---|---|---|---|---|
08-198 | 08-198 | Rulings of the Tax Commissioner | 12/19/2008 | Taxpayer failed to take sufficient steps to abandon his Virginia domicile |
92-145 | 92-145 | Rulings of the Tax Commissioner | 08/17/1992 | Protective claim based on King v. Forst; Refunds of tax |
86-72 | 86-72 | Rulings of the Tax Commissioner | 04/22/1986 | Itinerant vendors operating out of trucks or other vehicles |
95-299 | 95-299 | Rulings of the Tax Commissioner | 11/27/1995 | Nonprofit organizations; Tangible personal property purchased for organizations |
85-165 | 85-165 | Rulings of the Tax Commissioner | 09/03/1985 | Materials, services and rentals to nonprofit corporations |
95-279 | 95-279 | Rulings of the Tax Commissioner | 11/03/1995 | Nonprofit organizations, Exempt status |
82-115 | 82-115 | Rulings of the Tax Commissioner | 08/18/1982 | Failure to collect and report sales tax |
01-112 | 01-112 | Rulings of the Tax Commissioner | 08/27/2001 | Is Instructional Video Taxable |
02-54 | 02-54 | Rulings of the Tax Commissioner | 04/16/2002 | Refusal to file returns |
01-60 | 01-60 | Rulings of the Tax Commissioner | 05/15/2001 | Kitchen cabinet fabricator; Fabrication for installation or for resale at wholesale level |
99-111 | 99-111 | Rulings of the Tax Commissioner | 05/14/1999 | Local ordinance |
86-241 | 86-241 | Rulings of the Tax Commissioner | 11/28/1986 | Nonprofit organization providing drug education programs to youth; Exemption criteria |
97-33 | 97-33 | Rulings of the Tax Commissioner | 01/27/1997 | Exceptions; Growth and sale of farm products |
07-208 | 07-208 | Rulings of the Tax Commissioner | 12/05/2007 | Taxpayer's method of situsing gross receipts attributable to its business in the County |
85-156 | 85-156 | Rulings of the Tax Commissioner | 07/29/1985 | Reimbursement for moving expenses; Modification to Federal Adjusted Gross Income |
87-225 | 87-225 | Rulings of the Tax Commissioner | 10/14/1987 | Currency exchange contracts |
00-125 | 00-125 | Rulings of the Tax Commissioner | 07/07/2000 | Mailing services |
88-170 | 88-170 | Rulings of the Tax Commissioner | 06/29/1988 | Transfer of aircraft for stock of corporation |
05-173 | 05-173 | Rulings of the Tax Commissioner | 09/23/2005 | Amnesty penalty and federal large corporate underpayment interest rate |
05-112 | 05-112 | Rulings of the Tax Commissioner | 07/18/2005 | Recovery of assets or funds by a taxpayer in a lawsuit is not included in FAGI |
92-162 | 92-162 | Rulings of the Tax Commissioner | 08/27/1992 | Questionable assessments |
86-62 | 86-62 | Rulings of the Tax Commissioner | 03/31/1986 | Photocopy Machines |
99-79 | 99-79 | Rulings of the Tax Commissioner | 04/20/1999 | Taxation of nonresidents; Stock options |
85-123 | 85-123 | Rulings of the Tax Commissioner | 06/06/1985 | Sales factor; Foreign corporation; PL 86-272 |
97-178 | 97-178 | Rulings of the Tax Commissioner | 04/16/1997 | Nexus; Federal limitation on taxation of interstate commerce; Lottery winnings |