Document # Public Document # Document Type Date Issued Description
03-94 03-94 Rulings of the Tax Commissioner 12/12/2003 Clarification of tax on credit cards used to make government purchases
06-135 06-135 Rulings of the Tax Commissioner 10/30/2006 Taxpayer's purchases of IUDs and pessaries do not qualify for exemption
15-194 15-194 Rulings of the Tax Commissioner 10/16/2015 Clarification of the nexus requirement with Virginia and the requirements to register for the collection and remittance of retail sales and use tax.
87-112 87-112 Rulings of the Tax Commissioner 03/31/1987 Construction contracts
93-176 93-176 Rulings of the Tax Commissioner 08/04/1993 Manufacturing, processing, assembling, or refining; Water purification services
15-210 15-210 Rulings of the Tax Commissioner 10/30/2015 The maximum deduction for contributions to Virginia prepaid tuition contracts is $4,000 allowed for contributors under age 70.
93-42 93-42 Rulings of the Tax Commissioner 03/04/1993 Ships and vessels; Building and repairing ships
88-321 88-321 Rulings of the Tax Commissioner 12/07/1988 Amended return claiming a refund
15-226 15-226 Rulings of the Tax Commissioner 12/08/2015 The amended return was timely filed under Va. Code § 58.1-1823 A (v).
86-188 86-188 Rulings of the Tax Commissioner 09/18/1986 Common carrier vs. contract carrier
85-142 85-142 Rulings of the Tax Commissioner 06/18/1985 Permission to file a combined return
15-242 15-242 Rulings of the Tax Commissioner 12/23/2015 Requirement met necessary to document exempt purchases of medicines and drugs by medical entities
92-157 92-157 Rulings of the Tax Commissioner 08/24/1992 Deficiency assessment; I. R. S. adjustments
98-160 98-160 Rulings of the Tax Commissioner 10/20/1998 Sales to welding contractors were retail sales
16-5 16-5 Rulings of the Tax Commissioner 02/03/2016 Assessment of consumer use tax on various purchases of tangible personal property.
92-15 92-15 Rulings of the Tax Commissioner 04/07/1992 Gifts given for contributions; Nonprofit organization
96-362 96-362 Rulings of the Tax Commissioner 12/09/1996 Audit procedures; Sample purchases
16-21 16-21 Rulings of the Tax Commissioner 03/08/2016 The burden of proving that the domicile has been changed lies with the person alleging the change.
87-20 87-20 Rulings of the Tax Commissioner 02/09/1987 Kitchen and food equipment sales and installation
90-165 90-165 Rulings of the Tax Commissioner 09/11/1990 Audit sample techniques
16-37 16-37 Rulings of the Tax Commissioner 03/24/2016 Procedural issues
89-231 89-231 Rulings of the Tax Commissioner 08/31/1989 Short taxable year
92-261 92-261 Rulings of the Tax Commissioner 12/28/1992 Motel foreclosure sale; Lease of furnishings
16-56 16-56 Rulings of the Tax Commissioner 04/11/2016 Taxpayers who are not residents of Virginia but have Virginia source income are required to file a Virginia nonresident individual income tax return.
04-121 04-121 Rulings of the Tax Commissioner 08/01/2004 Virginia Retail Sales and Use Tax Rate Increase Guidelines