Document # Public Document # Document Type Date Issued Description
08-90 08-90 Rulings of the Tax Commissioner 06/18/2008 Taxed on the lumpsum charge for equestrian packages that include meals and lodging
21-31 21-31 Rulings of the Tax Commissioner 03/09/2021 Residency : Part-Year - Moved to Virginia
97-75 97-75 Rulings of the Tax Commissioner 02/18/1997 Definite place of business
21-14 21-14 Rulings of the Tax Commissioner 02/16/2021 Credit : Tax Paid to Another State - California Dual Resident
97-459 97-459 Rulings of the Tax Commissioner 11/18/1997 Out-of-state computer maintenance company.
21-72 21-72 Rulings of the Tax Commissioner 05/25/2021 Capital : Subject to Tax - Federal Stock Savings Bank
93-77 93-77 Rulings of the Tax Commissioner 03/22/1993 Audit situation: fixed asset vs. resale inventory; Telephone system
21-87 21-87 Rulings of the Tax Commissioner 07/13/2021 Tangible : Exemption - Household, Owner's Association
96-202 96-202 Rulings of the Tax Commissioner 08/30/1996 Transportation equipment; Allocation between common and contract carriage
21-104 21-104 Rulings of the Tax Commissioner 08/10/2021 Unreported Sales - Dealer Records
88-106 88-106 Rulings of the Tax Commissioner 05/12/1988 DISC adjustments; Form 4797 proceeds; Net operating loss
21-137 21-137 Rulings of the Tax Commissioner 10/26/2021 Subtractions : Income - Ordinary Income, Capital Gains; Administration : Returns - Amended Returns, Overpayment Credits
88-203 88-203 Rulings of the Tax Commissioner 07/14/1988 S corporation nonresident shareholders; Unified individual income tax return
21-118 21-118 Rulings of the Tax Commissioner 09/07/2021 Individual Income Tax Return: Filing Status - Married Filing Separate : Deductions and Exemptions
95-27 95-27 Rulings of the Tax Commissioner 02/15/1995 Tax Bulletin
21-153 21-153 Rulings of the Tax Commissioner 12/14/2021 Residency - Domicile : Taxpayer did not abandon prior domicile
09-38 09-38 Rulings of the Tax Commissioner 04/27/2009 Tax on lease transactions of aircraft
22-4 22-4 Rulings of the Tax Commissioner 01/11/2022 Automobile Dealer Exemption : Sales for Resale - Certificates of Registered Dealers, Out of State Exemption Certificates; Government - Political Subdivision; Nonprofit - Volunteer Fire Department
87-84 87-84 Rulings of the Tax Commissioner 02/27/1987 Residency; Abandonment of Virginia domicile
01-3 01-3 Rulings of the Tax Commissioner 01/03/2001 Telecommunications exemption; Broadcasting exemption
22-31 22-31 Rulings of the Tax Commissioner 02/15/2022 Credit : Tax Paid to Another State - California
92-134 92-134 Rulings of the Tax Commissioner 08/04/1992 Medical, Dental, and Optical Supplies and Drugs; Vision Care Products
22-52 22-52 Rulings of the Tax Commissioner 03/22/2022 Administration : Appeal - Complete - Basis for Relief; Credit : Tax Paid to a Foreign Country - Germany
95-40 95-40 Rulings of the Tax Commissioner 03/17/1995 Telecommunications; Reseller of telecommunications services
22-69 22-69 Rulings of the Tax Commissioner 04/13/2022 Exemptions: Resale Certificates - Standard of Review, Date Requirement; Administration :Audit - Penalty, Compliance Ratio