Document # Public Document # Document Type Date Issued Description
09-107 09-107 Rulings of the Tax Commissioner 06/24/2009 Department determined the Taxpayer was a domiciliary resident of Virginia
96-100 96-100 Rulings of the Tax Commissioner 05/24/1996 Nonprofit organizations, private schools, and churches; Wildlife organization
09-119 09-119 Rulings of the Tax Commissioner 08/07/2009 Resale exemption applies to the wholesale purchases of property.
94-229 94-229 Rulings of the Tax Commissioner 07/27/1994 Apportionment of income; Interest income from investment of excess working capital
09-138 09-138 Rulings of the Tax Commissioner 09/17/2009 2009 Fourth Quarter Interest Rates
89-327 89-327 Rulings of the Tax Commissioner 11/20/1989 Dry kiln used in furniture manufacturing
09-157 09-157 Rulings of the Tax Commissioner 10/16/2009 Assessment of sales tax on the untaxed sales price of fences sold with installation
94-135 94-135 Rulings of the Tax Commissioner 04/28/1994 Word processing/repetitive documents; Document copies
09-170 09-170 Rulings of the Tax Commissioner 10/23/2009 Assessed tax on certain untaxed sales and purchases of tangible personal property.
84-23 84-23 Rulings of the Tax Commissioner 02/17/1984 Alternative method of apportionment
10-1 10-1 Rulings of the Tax Commissioner 01/13/2010 Out-of state manufacturer, produces and sells school yearbooks to public schools.
91-143 91-143 Rulings of the Tax Commissioner 07/31/1991 Vessels, Interstate Commerce; Berthing Facilities
10-16 10-16 Rulings of the Tax Commissioner 03/01/2010 Taxpayer believes it meets the definition of a "bank" for purposes of Virginia's bank franchise tax
85-92 85-92 Rulings of the Tax Commissioner 04/30/1985 Commercial vessels; Interstate commerce; Fuel and supplies; Applicability to charter fees and items sold
10-31 10-31 Rulings of the Tax Commissioner 03/31/2010 IRS corrected the Taxpayer's FAGI to include the qualified dividends.
98-19 98-19 Rulings of the Tax Commissioner 02/09/1998 Computers, services, and software; Maintenance agreement.
10-50 10-50 Rulings of the Tax Commissioner 05/07/2010 Taxpayer underreported the tax in connection with textbooks
95-66 95-66 Rulings of the Tax Commissioner 03/30/1995 Food and grocery items; Gratuity charges
10-71 10-71 Rulings of the Tax Commissioner 05/17/2010 Dealer Discounts
87-61 87-61 Rulings of the Tax Commissioner 02/27/1987 Recording studio equipment
10-66 10-66 Rulings of the Tax Commissioner 05/12/2010 Documents show the husband as the sole transferee of the Credit
88-147 88-147 Rulings of the Tax Commissioner 06/20/1988 Caterer labor charges
10-96 10-96 Rulings of the Tax Commissioner 06/04/2010 Failure to show abandonment of state domicile with the intent not to return
03-6 03-6 Rulings of the Tax Commissioner 02/03/2003 Refund for the overpayment of the individual income tax
10-120 10-120 Rulings of the Tax Commissioner 07/01/2010 Occasional sales exemption applies to tangible personal property a result of reorganization.