Document # Public Document # Document Type Date Issued Description
93-78 93-78 Rulings of the Tax Commissioner 03/22/1993 Tax not separately stated; Tax collected in error
97-410 97-410 Rulings of the Tax Commissioner 10/09/1997 Procedure for determining situs of service providers.
14-65 14-65 Rulings of the Tax Commissioner 05/15/2014 Taxpayer qualified for the disability income subtraction.
89-339 89-339 Rulings of the Tax Commissioner 11/29/1989 Fuel for airline runway equipment
98-200 98-200 Rulings of the Tax Commissioner 11/30/1998 Retention of records; Taxpayer maintains that the tax was paid on one of the aircraft and the other aircraft is not airworthy.
14-149 14-149 Rulings of the Tax Commissioner 08/27/2014 Claim for refund was made prior to the expiration of the statute of limitations.
92-209 92-209 Rulings of the Tax Commissioner 10/19/1992 Nonprofit Exemption, Food consumption; Area Agency on Aging,
90-141 90-141 Rulings of the Tax Commissioner 08/29/1990 Nonprofit facilitate optimal health, and development of children and families
14-127 14-127 Rulings of the Tax Commissioner 08/07/2014 Tax application to an equipment lease is no longer located in Virginia.
96-21 96-21 Rulings of the Tax Commissioner 03/29/1996 Publishing and broadcasting; Lien newsletters
05-142 05-142 Rulings of the Tax Commissioner 08/26/2005 Refunds due as a result of a correction in classification
14-115 14-115 Rulings of the Tax Commissioner 07/23/2014 Important Information Regarding the Annual Cap for the qualified equity and subordinated debt investments tax credit
96-205 96-205 Rulings of the Tax Commissioner 08/30/1996 Taxes paid by residents to other states; New York alternative minimum tax on business expenses
87-73 87-73 Rulings of the Tax Commissioner 02/27/1987 Advertising services and production materials
14-99 14-99 Rulings of the Tax Commissioner 07/02/2014 Domicile
03-2 03-2 Rulings of the Tax Commissioner 01/18/2003 Research and Development, Online games
94-179 94-179 Rulings of the Tax Commissioner 06/08/1994 Price manipulation and intercorporate transactions; Transfer of intangibles to subsidiary
87-289 87-289 Rulings of the Tax Commissioner 12/23/1987 Computer used to schedule manufacturing
00-213 00-213 Rulings of the Tax Commissioner 12/07/2000 Mail folding machine; Direct Marketing Mailing Services
14-186 14-186 Rulings of the Tax Commissioner 12/09/2014 2015 First Quarter Interest Rates
93-30 93-30 Rulings of the Tax Commissioner 02/22/1993 Medical, dental, and optical supplies and drugs; In vitro fertilization drugs
86-36 86-36 Rulings of the Tax Commissioner 02/04/1986 Nonprofit organization; Exemption criteria
15-6 15-6 Rulings of the Tax Commissioner 01/08/2015 Based on information provided, the converters were intangible property exempt from BTPP tax under Va. Code § 58.1-1101 A 2a.
88-262 88-262 Rulings of the Tax Commissioner 09/21/1988 Environmental enclosures fabricated for government
07-128 07-128 Rulings of the Tax Commissioner 08/17/2007 Rental of the mechanical bull and the rock-climbing wall are exempt.