Document # Public Document # Document Type Date Issued Description
20-53 20-53 Rulings of the Tax Commissioner 04/06/2020 Documentation
87-158 87-158 Rulings of the Tax Commissioner 06/02/1987 Coin-operated self-service air and vacuum cleaner services
20-72 20-72 Rulings of the Tax Commissioner 04/28/2020 Exemption Certificates: Mill ship operation, retailer vs. manufacturer
89-125 89-125 Rulings of the Tax Commissioner 04/24/1989 Veterinary medicine; Prescription medicines
20-96 20-96 Rulings of the Tax Commissioner 06/02/2020 Fixed Date Conformity: Virginia Modifications - Tax Benefit Rule; Allocation and Apportionment: Alternative Method - Virginia Modifications; Pass-through Entity (PTE): Apportionment - Partnership
02-90 02-90 Rulings of the Tax Commissioner 06/11/2002 Coalfield Employment Enhancement Credit
20-113 20-113 Rulings of the Tax Commissioner 06/30/2020 Exemptions : Indian Tribes - Transactions occurring off the reservation
00-85 00-85 Rulings of the Tax Commissioner 05/17/2000 Audit sample; Bad debt credit
20-124 20-124 Rulings of the Tax Commissioner 07/14/2020 Nonprescription drugs; DME
85-97 85-97 Rulings of the Tax Commissioner 05/03/1985 Durable medical equipment
20-148 20-148 Rulings of the Tax Commissioner 08/25/2020 Residency : Domicile - Different States; Administration : Written Advice - Abatement Letter
01-187 01-187 Rulings of the Tax Commissioner 11/16/2001 Purchases by Non Profit Health Care Provider
20-159 20-159 Rulings of the Tax Commissioner 09/08/2020 Federal Taxable Income: Net Operating Loss (NOL) - NOL Deduction, Filing Status Considerations, Carryforward, Fixed Date Conformity Adjustments, IRC 382 Limitation, Taxpayer Records
Subtraction: Sub-part F Income
86-80 86-80 Rulings of the Tax Commissioner 04/29/1986 Catalogs distributed free of charge
20-176 20-176 Rulings of the Tax Commissioner 10/05/2020 Administration : Accounting - Application of Overpayments; Collections - Offsets
89-316 89-316 Rulings of the Tax Commissioner 11/14/1989 Taxability of merger
20-193 20-193 Rulings of the Tax Commissioner 11/24/2020 Credit : Qualified Equity and Subordinated Debt Credit - Filing Deadline
94-23 94-23 Rulings of the Tax Commissioner 02/18/1994 Wills
21-8 21-8 Rulings of the Tax Commissioner 02/02/2021 Residency : Domicile - Foreign Country
96-100 96-100 Rulings of the Tax Commissioner 05/24/1996 Nonprofit organizations, private schools, and churches; Wildlife organization
21-52 21-52 Rulings of the Tax Commissioner 04/21/2021 Guidelines for the Accelerated Sales Tax Payment
94-229 94-229 Rulings of the Tax Commissioner 07/27/1994 Apportionment of income; Interest income from investment of excess working capital
21-43 21-43 Rulings of the Tax Commissioner 03/23/2021 Administration : Offers in Compromise - Interest and Penalty Waiver
89-327 89-327 Rulings of the Tax Commissioner 11/20/1989 Dry kiln used in furniture manufacturing
21-65 21-65 Rulings of the Tax Commissioner 05/25/2021 Real Estate Contractor: Exemptions - Resale, Manufacturing; Sales Price - Materials Markup; Penalty - Compliance, 2nd Generation - Amnesty, Requirements Under Audit