Document # Public Document # Document Type Date Issued Description
98-160 98-160 Rulings of the Tax Commissioner 10/20/1998 Sales to welding contractors were retail sales
16-36 16-36 Rulings of the Tax Commissioner 03/24/2016 Untaxed sales.
88-309 88-309 Rulings of the Tax Commissioner 11/07/1988 Desktop publishing: Newspaper advertisements, stationery/business cards, press releases
91-189 91-189 Rulings of the Tax Commissioner 08/30/1991 Net Operating Loss Deduction
16-54 16-54 Rulings of the Tax Commissioner 04/11/2016 Machinery and tools vs. Real property classification.
94-315 94-315 Rulings of the Tax Commissioner 10/18/1994 Publishing and broadcasting; Services; Professional or personal; Video clippings; Newspapers on CD-ROM
87-241 87-241 Rulings of the Tax Commissioner 10/23/1987 Damage waiver charges; Leases and rentals
16-69 16-69 Rulings of the Tax Commissioner 05/03/2016 Photography business specializing in weddings, events and portrait packages advised on the application of the retail sales and use tax to the flash drive device and service fees.
87-171 87-171 Rulings of the Tax Commissioner 06/26/1987 Financial corporation apportionment factor
96-92 96-92 Rulings of the Tax Commissioner 05/16/1996 Exemption certificates; Certificates of exemption
16-86 16-86 Rulings of the Tax Commissioner 05/17/2016 Taxpayer was not an actual or domiciliary resident of Virginia,
84-201 84-201 Rulings of the Tax Commissioner 10/25/1984 Durable medical equipment
07-27 07-27 Rulings of the Tax Commissioner 04/02/2007 Court Case Intersections Inc., vs Virginia Department of Taxation
16-103 16-103 Rulings of the Tax Commissioner 05/25/2016 Manufacturing Exemption; Repair and replacements parts.
93-5 93-5 Rulings of the Tax Commissioner 01/08/1993 Agriculture; Miniature horses
88-288 88-288 Rulings of the Tax Commissioner 10/26/1988 ACRS modifications
16-117 16-117 Rulings of the Tax Commissioner 06/08/2016 Person subject to file Virginia income tax
91-235 91-235 Rulings of the Tax Commissioner 09/30/1991 Capital losses from consolidated return
97-404 97-404 Rulings of the Tax Commissioner 10/06/1997 Rate of license taxes; Real estate broker commissions.
16-136 16-136 Rulings of the Tax Commissioner 06/24/2016 Servicemembers Civil Relief Act; Domicile
08-111 08-111 Rulings of the Tax Commissioner 06/26/2008 Seller of petroleum products and services fuel tanks and other related equipment
88-129 88-129 Rulings of the Tax Commissioner 06/13/1988 Safety, maintenance, and pollution control equipment
16-153 16-153 Rulings of the Tax Commissioner 07/28/2016 Taxpayer abandoned her Virginia domicile when she moved to State A to begin employment with the State A employer.
01-56 01-56 Rulings of the Tax Commissioner 05/14/2001 Parade balloon rentals by nonprofit organization
07-90 07-90 Rulings of the Tax Commissioner 05/25/2007 Taxpayer claims he is not a corporate officer and not liable for Corporations bills