Document # Public Document # Document Type Date Issued Description
02-9 02-9 Rulings of the Tax Commissioner 01/22/2002 Selling tangible personal property.
17-14 17-14 Rulings of the Tax Commissioner 03/10/2017 Taxpayer should properly be classified as a financial services business for Virginia BPOL tax purposes.
91-144 91-144 Rulings of the Tax Commissioner 04/23/1991 Sale of distilled spirits
02-3 02-3 Rulings of the Tax Commissioner 01/08/2002 Items removed from the audit sample
17-28 17-28 Rulings of the Tax Commissioner 03/23/2017 Taxpayer sells prewritten canned software programs
94-65 94-65 Rulings of the Tax Commissioner 03/16/1994 Interest and finance charges included with lease; Lease vs. conditional sales contract; Medical equipment leases
90-10 90-10 Rulings of the Tax Commissioner 01/11/1990 Out-of-state tax credit; California S-corporation shareholder
17-61 17-61 Rulings of the Tax Commissioner 05/03/2017 Guidelines for the accelerated sales tax payment
88-249 88-249 Rulings of the Tax Commissioner 09/06/1988 Government contractor; Sales to government
99-209 99-209 Rulings of the Tax Commissioner 07/29/1999 Asset sales included in gross receipts
17-67 17-67 Rulings of the Tax Commissioner 05/10/2017 Calculating the subtraction for certain retirement plan distributions.
99-119 99-119 Rulings of the Tax Commissioner 05/19/1999 Deficiency assessments, vehicle manufacturer
85-123 85-123 Rulings of the Tax Commissioner 06/06/1985 Sales factor; Foreign corporation; PL 86-272
17-80 17-80 Rulings of the Tax Commissioner 06/01/2017 A taxpayer may file an appeal with the Department only after a final determination has been issued by a locality.
93-202 93-202 Rulings of the Tax Commissioner 09/27/1993 Manufacturing, processing, assembling, or refining; Computer systems
94-216 94-216 Rulings of the Tax Commissioner 07/07/1994 Video tapes and signs; Advertising the sale of franchises
17-97 17-97 Rulings of the Tax Commissioner 06/12/2017 The Servicemembers Civil Relief Act
04-11 04-11 Rulings of the Tax Commissioner 04/02/2004 Delivery destined for foreign export
94-362 94-362 Rulings of the Tax Commissioner 12/05/1994 Manufacturing, processing, assembling, or refining; Environmental equipment
17-129 17-129 Rulings of the Tax Commissioner 07/28/2017 Changes to the Federal Corporate Income Tax Extended Due Date
99-72 99-72 Rulings of the Tax Commissioner 04/16/1999 Public utility corporation engaged in the distribution of natural gas within Virginia
91-237 91-237 Rulings of the Tax Commissioner 09/30/1991 Capital losses from consolidated return
17-126 17-126 Rulings of the Tax Commissioner 06/29/2017 Military spouse claiming exemption from income tax.
82-144 82-144 Rulings of the Tax Commissioner 10/13/1982 Manufacturing hosiery products for wholesale distribution, charges for rental/maintenance of computer
97-404 97-404 Rulings of the Tax Commissioner 10/06/1997 Rate of license taxes; Real estate broker commissions.