Document # Public Document # Document Type Date Issued Description
85-58 85-58 Rulings of the Tax Commissioner 03/18/1985 Meals purchased by university
90-199 90-199 Rulings of the Tax Commissioner 11/09/1990 Nonprofit assisting immigrants; Merchandise sales
15-34 15-34 Rulings of the Tax Commissioner 03/04/2015 Capital loss resulting from the sale of the ownership interest back to the Partnership was disallowed by the IRS.
98-38 98-38 Rulings of the Tax Commissioner 02/26/1998 Occasional sales, including mergers; Sale of corporate division
08-50 08-50 Rulings of the Tax Commissioner 04/28/2008 Hurricane Preparedness Sales Tax Holiday Guidelines and Rules
15-50 15-50 Rulings of the Tax Commissioner 04/03/2015 Virginia College Savings Plan. For purposes of the deduction for a prepaid tuition contract, only a purchaser of the contract can claim the deduction
95-244 95-244 Rulings of the Tax Commissioner 09/25/1995 Franchise taxes paid to District of Columbia; Retroactive application
89-176 89-176 Rulings of the Tax Commissioner 05/31/1989 Church purchase of meals and hotel accommodations; Camp meeting
15-65 15-65 Rulings of the Tax Commissioner 04/15/2015 Both the self-assessment and payment in this case was deemed to have occurred as of September 15, 2009. The Taxpayer, therefore, had until September 17, 2012 (September 15 was on a Saturday), to file its protective claim. In this case, however, the request was not made until April 2014, well after the three year limitations period had expired.
99-8 99-8 Rulings of the Tax Commissioner 01/08/1999 Computer aided design (CAD) system; Manufacturing; R&D
01-3 01-3 Rulings of the Tax Commissioner 01/03/2001 Telecommunications exemption; Broadcasting exemption
15-81 15-81 Rulings of the Tax Commissioner 04/22/2015 The Taxpayer failed to obtain valid certificates of exemption from its customers for the sample period.
92-241 92-241 Rulings of the Tax Commissioner 11/23/1992 Business located in two different localities
88-18 88-18 Rulings of the Tax Commissioner 01/04/1988 Leased barge used to move employees; Dredging business
15-98 15-98 Rulings of the Tax Commissioner 05/08/2015 Return filed beyond the statute of limitations.
08-1 08-1 Rulings of the Tax Commissioner 01/01/2008 Guidelines and Rules for Idle Machinery and Tools
89-290 89-290 Rulings of the Tax Commissioner 10/27/1989 Sales made by nonprofit school store
15-119 15-119 Rulings of the Tax Commissioner 06/23/2015 2015 LEGISLATIVE SUMMARY
94-302 94-302 Rulings of the Tax Commissioner 09/30/1994 Filing requirements; Non-profit charitable organization
95-74 95-74 Rulings of the Tax Commissioner 04/07/1995 Corporate officer's personal liability; Willful failure to remit tax to state
15-123 15-123 Rulings of the Tax Commissioner 06/24/2015 Taxpayer did not file his Form 763-S until well after the statute of limitations had expired.
86-123 86-123 Rulings of the Tax Commissioner 07/11/1986 Tannergas used in sawmill operation
06-118 06-118 Rulings of the Tax Commissioner 10/16/2006 Actions do not support a finding that establishes a domicile outside Virginia
15-141 15-141 Rulings of the Tax Commissioner 06/30/2015 Federal earned income tax credit; Partnership income was reported on a Schedule E, it would not qualify for the border state credit.
96-317 96-317 Rulings of the Tax Commissioner 11/01/1996 Occasional sales; Youth athletic organization