Document # Public Document # Document Type Date Issued Description
10171967 Attorney General's Opinion 10/17/1967 Trailers Taxed as Personal Property
08071970-1 Attorney General's Opinion 08/07/1970 Local Taxes
07191974 Attorney General's Opinion 07/19/1974 Tax Increase;Validity
12191973-1 Attorney General's Opinion 12/19/1973 Religious Retreat
00-088 Attorney General's Opinion 12/21/2001 Debtor's plan of reorganization is not subject to state and local recordation taxes
07051977 Attorney General's Opinion 07/05/1977 Penalties and Interest; Applicability to Purchaser
06071977 Attorney General's Opinion 06/07/1977 Leasehold Interest in Tax-Exempt Property;Basis of Tax
01141974 Attorney General's Opinion 01/14/1974 Persons Renting Dwellings or Commercial Buildings;Engaged in Business
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
07-044 Attorney General's Opinion 09/05/2007 The Act does not prohibit a locality from collecting the balance of any franchise fees
09111972 Attorney General's Opinion 09/11/1972 Double Wide Mobile Homes;Motor Vehicles Sales Tax
08-086 Attorney General's Opinion 01/25/2009 The alternative situs provision of § 58.1-3511(A)(ii) mandatory
08051976 Attorney General's Opinion 08/05/1976 Sales and Use;Ice Cream Production and Sales;Manufacturer Classification
01101991 Attorney General's Opinion 01/10/1991 Forest Products Tax; Machinery and Tools; Situs of Motor Vehicle for Personal Property Tax
10191964 Attorney General's Opinion 10/19/1964 Tax Situs of Tractor Trucks Registered Out-of-State by a Foreign Corporation and Leased by Virginia Resident; Liability for Registration Requirements
01111974 Attorney General's Opinion 01/11/1974 Minister Giving Puppet Show;Fee Designated for Church Purposes
06101970 Attorney General's Opinion 06/10/1970 Condemnation proceeding;Imposition of tax
06081999 Attorney General's Opinion 06/08/1999 Broad authority to seize property for delinquent taxes does not extend to seizure of persons. Stopping automobile and detaining person at roadblock constitutes seizure of person. Within limitations imposed by Fourth Amendment, law-enforcement officers may set up roadblocks as exercise of their statutory authority to stop vehicles to inspect equipment or verify registration and licenses. No authority to detain person at roadblock to verify payment of personal property taxes or to detain person for being delinquent in payment of personal property taxes.
19-2 Tax Bulletins 02/25/2019 The effect of the Veterans Benefits and Transition Act of 2018 on Individual Virginia Income Tax Returns
18-4 Tax Bulletins 06/20/2018 Third Quarter Interest Rates for 2018
00-1 00-1 Rulings of the Tax Commissioner 01/17/2000 Determination of Exempt Status
00-10 00-10 Rulings of the Tax Commissioner 03/07/2000 Glazing Contractor; Tax owed on damaged or unusable glass,
00-100 00-100 Rulings of the Tax Commissioner 05/25/2000 Lease; tangible personal property /real property; Cost vs. depreciated value
00-101 00-101 Rulings of the Tax Commissioner 05/25/2000 "Ship to" destination; Tax paid to another state; "First use"
00-102 00-102 Rulings of the Tax Commissioner 05/25/2000 Services; Overview; Separate contracts