Document # Public Document # Document Type Date Issued Description
87-8 87-8 Rulings of the Tax Commissioner 01/15/1987 Microfilm and microfiche
09-115 09-115 Rulings of the Tax Commissioner 07/31/2009 Taxpayer believes that the add back should be allowed on a pre-apportionment basis.
89-140 89-140 Rulings of the Tax Commissioner 04/28/1989 Research and development; Feed for test animals
09-131 09-131 Rulings of the Tax Commissioner 09/08/2009 Taxpayer did not establish domicile in Virginia in 2002 during the taxable years at issue
93-143 93-143 Rulings of the Tax Commissioner 06/09/1993 Multi-level marketing company; Collect and remit tax for independent distributors; Handling charges
09-152 09-152 Rulings of the Tax Commissioner 10/16/2009 Assessment made on the Taxpayer's sales, expense purchases and asset purchases.
95-75 95-75 Rulings of the Tax Commissioner 04/07/1995 Watercraft, barge
09-169 09-169 Rulings of the Tax Commissioner 10/23/2009 Office located outside of Virginia and no individuals entering Virginia on behalf of the Company.
07-19 07-19 Rulings of the Tax Commissioner 03/27/2007 Manufacturing and selling tangible personal property to wholesalers
09-183 09-183 Rulings of the Tax Commissioner 12/11/2009 The Taxpayer's appeal was not timely filed and is barred by the statute of limitations.
82-158 82-158 Rulings of the Tax Commissioner 11/08/1982 The Virginia Community Diversion Incentive Act
10-15 10-15 Rulings of the Tax Commissioner 02/25/2010 Court Case
89-272 89-272 Rulings of the Tax Commissioner 10/25/1989 Alcoholics Anonymous
10-25 10-25 Rulings of the Tax Commissioner 03/31/2010 Consumer utility tax assessments
05-162 05-162 Rulings of the Tax Commissioner 10/07/2005 Taxpayer contends that it is a contract carrier, Aircraft
10-45 10-45 Rulings of the Tax Commissioner 05/05/2010 Taxpayers not permitted to claim Credits earned by pass-through entities in this case.
84-66 84-66 Rulings of the Tax Commissioner 05/30/1984 Orthodontic appliances
10-55 10-55 Rulings of the Tax Commissioner 05/07/2010 Military Spouses Residency Relief Act was enacted in 2009 and is not retroactive .
03-5 03-5 Rulings of the Tax Commissioner 02/03/2003 Gross Receipts, provider of IT and engineering services
10-79 10-79 Rulings of the Tax Commissioner 05/18/2010 Evidence supports a finding that the Business was not for making a profit.
96-69 96-69 Rulings of the Tax Commissioner 04/26/1996 Agriculture; Farmer vs wholesaler; Livestock sales
10-94 10-94 Rulings of the Tax Commissioner 06/04/2010 Contributions to a VEST account grandchildren/ Residency/Documentation
87-193 87-193 Rulings of the Tax Commissioner 08/19/1987 Lump-sum distributions qualifying for special averaging provisions under federal tax law
10-106 10-106 Rulings of the Tax Commissioner 06/18/2010 Tax on untaxed sales of tangible personal property and use tax on untaxed purchases of tangible personal property used in Virginia jobs.
03-24 03-24 Rulings of the Tax Commissioner 03/24/2003 Distinguish between an employee and an independent contractor