Document # Public Document # Document Type Date Issued Description
21-171 Rulings of the Tax Commissioner 05/11/2022 Court Case : Exemption - Software, Equipment (Internet Service Provider Broadcasting and Amplification), Services
Administration : Interest - Refund
01271975 Attorney General's Opinion 01/27/1975 Forest Land of Less Than Twenty Acres;Special Use Assessment
04291987 Attorney General's Opinion 04/29/1987 Elderly or Handicapped Exemption; Failure to File Timely Application
04-063 Attorney General's Opinion 09/07/2004 County has no authority to levy lodging tax on amount hotel charges transients for rental of banquet facilities to accommodate events of limited duration.
02271974-1 Attorney General's Opinion 02/27/1974 American Legion Post
09221998 Attorney General's Opinion 09/22/1998 Admissions; "charitable purpose" and "gross receipts"
01281985 Attorney General's Opinion 01/28/1985 Property taken under Eminent Domain; Proration of Real Estate Taxes
11171994 Attorney General's Opinion 11/17/1994 Out-of-State Corporation
09-044 Attorney General's Opinion 08/03/2009 A nonprofit property holding company that is organized for religious purposes retains the same property tax exemption as its sole member, an incorporated church.
09-080 Attorney General's Opinion 12/10/2009 12 U.S.C. § 1768 exempts federal credit unions from the tax on consumers of electricity imposed by § 58.1-2900
10-006 Attorney General's Opinion 04/26/2010 Local real properly taxes on clay and sand.
10-082 Attorney General's Opinion 10/01/2010 Appropriations Act/Recently enacted federal legislation
10-053 Attorney General's Opinion 12/27/2010 Board of Supervisors enacted a meals tax ordinance with a rate of 1% after voters of that county gave their approval to a meals tax of 4%.
11-017 Attorney General's Opinion 03/02/2011 The law (if enacted) would apply only to "tax years beginning on or after January 1, 2011.
10-110 Attorney General's Opinion 08/05/2011 Commissioner's ability to conduct audits; collection of severance taxes.
11-068 Attorney General's Opinion 12/16/2011 Sale of tangible personal property and the rendering of a service, the true object of the transaction must be examined to determine whether it is subject to the retail sales and use tax as a sale of tangible personal property or is exempt from taxation as a sale of services.
12-031 Attorney General's Opinion 06/29/2012 Department may not certify a Florida-based firm as a "small business" in Virginia
12-074 Attorney General's Opinion 01/04/2013 Conservation and Recreation; Dam Safety Act
12-051 Attorney General's Opinion 03/08/2013 Land Use Program,
11-110 Attorney General's Opinion 07/19/2013 § 58.1-3703(C)(1) does not apply to the subsidiary of a Class I railroad that operates a transloading facility unless it was certified by the ICC...
13-069 Attorney General's Opinion 09/20/2013 Clerks of Court should assess the regional congestion relief fee on real estate conveyance instruments based upon the date of recordation.
12291987 Attorney General's Opinion 12/29/1987 Computation of Recordation Tax
13-114 Attorney General's Opinion 01/10/2014 Governor may not direct or require any agency of state government to allow same-sex couples to receive joint marital status for Virginia income tax returns
13-109 Attorney General's Opinion 01/03/2014 Virginia Constitution prohibits a Governor from unilaterally suspending the operation of regulations that have the force of law.
18-4 Tax Bulletins 06/20/2018 Third Quarter Interest Rates for 2018