Document # Public Document # Document Type Date Issued Description
17-174 17-174 Rulings of the Tax Commissioner 09/21/2017 Leases, Tangible Personal Property, Displaying Video Content, Agreements
96-390 96-390 Rulings of the Tax Commissioner 12/27/1996 Coupons, premiums, and cash discounts; Certificate books
04-186 04-186 Rulings of the Tax Commissioner 10/08/2004 Management fees charged by the Parent; Virginia taxable income
17-189 17-189 Rulings of the Tax Commissioner 11/16/2017 Audit Sample, Purchases, Manufacturing Exemption
93-31 93-31 Rulings of the Tax Commissioner 02/22/1993 Sale of ID passes
00-166 00-166 Rulings of the Tax Commissioner 09/06/2000 Deduction of salary and wage expenses
17-206 17-206 Rulings of the Tax Commissioner 12/13/2017 Cable Franchise Fees
01-46 01-46 Rulings of the Tax Commissioner 04/23/2001 Payment to subcontractors, therapeutic services to its clientele, BPOL
98-13 98-13 Rulings of the Tax Commissioner 01/30/1998 Manufacturing, processing, assembling or refining; Steel recycling
17-223 17-223 Rulings of the Tax Commissioner 07/26/2017 Additions, Written Advice, Intangible Expense, Audit Adjustments and Factoring of Receivables
88-278 88-278 Rulings of the Tax Commissioner 10/18/1988 Nonprofit organization providing assistance to the poor
88-222 88-222 Rulings of the Tax Commissioner 07/29/1988 Software support maintenance agreements
18-23 18-23 Rulings of the Tax Commissioner 03/14/2018 Second Quarter Interest Rates for 2018
99-273 99-273 Rulings of the Tax Commissioner 10/07/1999 Offset and Netting Income Tax Refund
99-252 99-252 Rulings of the Tax Commissioner 09/24/1999 Situs rules; architectual firm with subcontracted services
18-31 18-31 Rulings of the Tax Commissioner 03/20/2018 Assessment and Timeliness
07-17 07-17 Rulings of the Tax Commissioner 03/27/2007 Assessment of use tax on untaxed purchases of tools shipped into Virginia
08-34 08-34 Rulings of the Tax Commissioner 04/04/2008 Primary purpose of the intercompany royalty and loan arrangements with IHC is the avoidance of state income tax.
18-47 18-47 Rulings of the Tax Commissioner 04/16/2018 Subtractions, Prepaid Tuition Plan and Contributions
92-193 92-193 Rulings of the Tax Commissioner 09/29/1992 Out-of-state tax credit; Protective claim for refund of tax
96-260 96-260 Rulings of the Tax Commissioner 09/27/1996 Exemption certificates; Subsequent taxable use
18-61 18-61 Rulings of the Tax Commissioner 04/30/2018 Residency and Domicile
95-48 95-48 Rulings of the Tax Commissioner 03/20/1995 Telecommunications companies; Net operating loss deductions
85-172 85-172 Rulings of the Tax Commissioner 09/03/1985 Delivery charges
18-77 18-77 Rulings of the Tax Commissioner 05/02/2018 Residency, Domicile and Change of Domicile