Document # Public Document # Document Type Date Issued Description
23-68 23-68 Rulings of the Tax Commissioner 06/01/2023 Exemptions: Cigarette - Acceptance of Exemption Certificates
98-193 98-193 Rulings of the Tax Commissioner 11/24/1998 Training manuals; Sales vs. service
07-208 07-208 Rulings of the Tax Commissioner 12/05/2007 Taxpayer's method of situsing gross receipts attributable to its business in the County
23-87 23-87 Rulings of the Tax Commissioner 07/14/2023 Exemption: Nonprofit Schools - Fundraisers; Book Fairs
03-46 03-46 Rulings of the Tax Commissioner 04/28/2003 Virginia source income for apportionment factor purposes, Partnership
95-98 95-98 Rulings of the Tax Commissioner 04/28/1995 Assessments, Court Case, County of Louisa vs Virginia Electric and Power Appellees Company, et al.,
23-104 23-104 Rulings of the Tax Commissioner 08/31/2023 Administration: Appeal - Scope Limited To Errors With Assessments
Amended Return - Statute of Limitations
00-149 00-149 Rulings of the Tax Commissioner 08/16/2000 Nonprofit organization; Exemption Certrificates; Audit penalty
85-80 85-80 Rulings of the Tax Commissioner 04/12/1985 Request permission to use an alternative method of allocation and apportionment
23-119 23-119 Rulings of the Tax Commissioner 10/26/2023 Administration: Returns - Failure to File, Estimated Assessments
00-29 00-29 Rulings of the Tax Commissioner 03/31/2000 Determination of Exempt Status
86-64 86-64 Rulings of the Tax Commissioner 03/31/1986 Alternate method of allocation and apportionment
24-4 24-4 Rulings of the Tax Commissioner 02/21/2024 Administration: Audit - Taxpayer Records, Failure to Provide Sufficient Documents to Establish a Refund Claim
84-75 84-75 Rulings of the Tax Commissioner 03/01/1984 VIRGINIA MOTOR VEHICLE FUEL SALES TAX REGULATIONS
87-291 87-291 Rulings of the Tax Commissioner 12/10/1987 Nonprofit corporation procuring and operating magnetic resonance equipment; Exemption criteria
24-30 24-30 Rulings of the Tax Commissioner 03/21/2024 Residency: Domicile - Military, Intent to Change
97-316 97-316 Rulings of the Tax Commissioner 07/30/1997 Remittance of tax; Failure to separately state tax, over-collected tax
97-197 97-197 Rulings of the Tax Commissioner 04/21/1997 Nonprofit organizations, private schools, and churches; Educational corporation
24-39 24-39 Rulings of the Tax Commissioner 03/27/2024 Audit: Dealer Records - Retention Requirements;
Returns: Adjustments;
Administration: Penalty; Interest - Adjusted Based on Tax Assessment
91-169 91-169 Rulings of the Tax Commissioner 08/15/1991 Sales factor; Interest income; Assessment and payment of deficiency
93-247 93-247 Rulings of the Tax Commissioner 12/01/1993 Fixed Date Conformity
00-42 00-42 Rulings of the Tax Commissioner 01/01/2000 Appeal to Circuit Court
91-205 91-205 Rulings of the Tax Commissioner 09/06/1991 Nonprofit organization offering social services; Exemption criteria
01-166 01-166 Rulings of the Tax Commissioner 10/26/2001 Does Sale of Timber Qualify for Out of State Tax Credit
96-66 96-66 Rulings of the Tax Commissioner 04/26/1996 Computers, services, and software; Licensing fees for prewritten software