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 |
---|---|---|---|---|
09-177 | 09-177 | Rulings of the Tax Commissioner | 11/19/2009 | The taxpayer maintains that the assessment of consumer use tax is erroneous |
91-256 | 91-256 | Rulings of the Tax Commissioner | 10/08/1991 | Royalties; Audit sample techniques; Audit penalties |
93-18 | 93-18 | Rulings of the Tax Commissioner | 02/05/1993 | Liability of corporate officer; Converted assessments |
10-30 | 10-30 | Rulings of the Tax Commissioner | 03/31/2010 | Documentation sufficient all mortgage expenses were accounted for separately. |
88-214 | 88-214 | Rulings of the Tax Commissioner | 07/27/1988 | Illegal drug sales; Jeopardy assessment of individual income tax and sales tax |
88-224 | 88-224 | Rulings of the Tax Commissioner | 07/29/1988 | Institutions of learning; Exemption criteria |
10-40 | 10-40 | Rulings of the Tax Commissioner | 04/08/2010 | Department's authority for disallowing subtraction for foreign dividends |
95-241 | 95-241 | Rulings of the Tax Commissioner | 09/22/1995 | Major business facility job tax credit; Facility with outsourced employees |
07-212 | 07-212 | Rulings of the Tax Commissioner | 12/17/2007 | 2008 First Quarter Interest Rates |
10-61 | 10-61 | Rulings of the Tax Commissioner | 05/07/2010 | Taxpayer has not provided factual information concerning the cessation business |
85-185 | 85-185 | Rulings of the Tax Commissioner | 10/03/1985 | Stamping of cigarettes used by manufacturers for research, display or promotional purposes |
94-281 | 94-281 | Rulings of the Tax Commissioner | 09/16/1994 | Subtractions from federal adjusted gross income; Interest or dividends on federal or state obligations |
10-64 | 10-64 | Rulings of the Tax Commissioner | 05/12/2010 | Taxpayer has the burden of proving that the tax assessed is incorrect |
03-97 | 03-97 | Rulings of the Tax Commissioner | 04/08/2003 | General Motors Corp. v. Virginia Dept. of Taxation, L192277 |
95-311 | 95-311 | Rulings of the Tax Commissioner | 12/08/1995 | Nonprofit organizations, Children's health care organization |
10-85 | 10-85 | Rulings of the Tax Commissioner | 06/04/2010 | Transportation devices are not packaging materials and may not be purchased tax exempt unless purchased for resale |
99-106 | 99-106 | Rulings of the Tax Commissioner | 05/06/1999 | Determination of Exemption |
87-226 | 87-226 | Rulings of the Tax Commissioner | 10/14/1987 | Landscaping contractors |
10-109 | 10-109 | Rulings of the Tax Commissioner | 06/22/2010 | The Taxpayer is registered to report and remit consumer use tax but did not file. |
01-7 | 01-7 | Rulings of the Tax Commissioner | 01/04/2001 | Ships and vessels; Supplies not delivered directly to ship; Repair parts |
94-213 | 94-213 | Rulings of the Tax Commissioner | 07/07/1994 | Record-keeping requirements; Audit procedures |
10-123 | 10-123 | Rulings of the Tax Commissioner | 07/07/2010 | Taxpayer has met his burden of proving that he intended to acquire domicile in State A |
05-58 | 05-58 | Rulings of the Tax Commissioner | 04/12/2005 | Methodology to be utilized in calculating its gross receipts |
96-78 | 96-78 | Rulings of the Tax Commissioner | 05/06/1996 | Photographs; Travel expense reimbursement |
10-138 | 10-138 | Rulings of the Tax Commissioner | 07/13/2010 | Company markets and sells orthopaedic implants to hospitals and others groups. |