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 |
---|---|---|---|---|
91-228 | 91-228 | Rulings of the Tax Commissioner | 09/26/1991 | Protective claims for refund; King v. Forst |
10-35 | 10-35 | Rulings of the Tax Commissioner | 04/08/2010 | Manufacturing exemption/ Definite place of business/Vending machines |
03-70 | 03-70 | Rulings of the Tax Commissioner | 10/15/2003 | Maritime/port related security system projects; tangible personal property |
94-180 | 94-180 | Rulings of the Tax Commissioner | 06/13/1994 | Materials provided by subcontractor |
10-52 | 10-52 | Rulings of the Tax Commissioner | 05/07/2010 | Taxpayer failed to abandon his Virginia domicile during the taxable year |
95-80 | 95-80 | Rulings of the Tax Commissioner | 04/12/1995 | Construction; Industrial Development Authority as contractor |
89-181 | 89-181 | Rulings of the Tax Commissioner | 05/31/1989 | Noncustomized computer software; Out-of-state vendor |
10-77 | 10-77 | Rulings of the Tax Commissioner | 05/18/2010 | Reliance on the federal return when reviewing Virginia individual tax returns |
87-209 | 87-209 | Rulings of the Tax Commissioner | 09/15/1987 | Computer hardware and software subscription and support agreements |
04-101 | 04-101 | Rulings of the Tax Commissioner | 09/08/2004 | Independent transactions/ separate and distinct transactions. |
10-84 | 10-84 | Rulings of the Tax Commissioner | 06/04/2010 | Taxpayer assessed use tax on asset and expense purchases |
89-149 | 89-149 | Rulings of the Tax Commissioner | 04/28/1989 | Adjustment for DISC |
05-77 | 05-77 | Rulings of the Tax Commissioner | 05/26/2005 | Transportation district imposing the two percent motor vehicle fuel tax |
10-102 | 10-102 | Rulings of the Tax Commissioner | 06/18/2010 | Taxpayer does not qualify as a short-term rental business |
95-46 | 95-46 | Rulings of the Tax Commissioner | 03/20/1995 | Returns of affiliated corporations; First year election |
97-491 | 97-491 | Rulings of the Tax Commissioner | 12/19/1997 | Construction; Contractor's purchases for exempt organization. |
10-118 | 10-118 | Rulings of the Tax Commissioner | 07/01/2010 | Taxpayer claims that the purchases of controlled drugs qualify for exemption |
08-117 | 08-117 | Rulings of the Tax Commissioner | 06/26/2008 | An insurance company contests the disallowance of credits in the audit |
92-169 | 92-169 | Rulings of the Tax Commissioner | 09/02/1992 | Transformers Used in Ship Repair; Tax collected but not remitted |
10-135 | 10-135 | Rulings of the Tax Commissioner | 07/12/2010 | Royalty paid as part of the management fee, insufficient information provided for statute requirements. |
02-73 | 02-73 | Rulings of the Tax Commissioner | 05/02/2002 | Tax on the brewing equipment used in a restaurant |
96-366 | 96-366 | Rulings of the Tax Commissioner | 12/10/1996 | Price manipulation and intercorporate transactions; Improper consolidation of affiliated corporation's income |
10-153 | 10-153 | Rulings of the Tax Commissioner | 07/28/2010 | Disability income received by surviving spouse does not qualifies for the subtraction |
07-56 | 07-56 | Rulings of the Tax Commissioner | 05/10/2007 | Dealer fails to maintain adequate records; Underreported sales |
97-306 | 97-306 | Rulings of the Tax Commissioner | 07/18/1997 | Telecommunications; Telecommunications equipment used by Internet provider |