Document # Public Document # Document Type Date Issued Description
97-152 97-152 Rulings of the Tax Commissioner 03/28/1997 Application of sales and use taxes; Use tax; Food service management company contracts with nonprofit entities
02-3 02-3 Rulings of the Tax Commissioner 01/08/2002 Items removed from the audit sample
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.
06-105 06-105 Rulings of the Tax Commissioner 10/05/2006 The true object of the agreement is the provision of IT services
05-9 05-9 Rulings of the Tax Commissioner 02/03/2005 Items at issue for use in a religious worship service
16-86 16-86 Rulings of the Tax Commissioner 05/17/2016 Taxpayer was not an actual or domiciliary resident of Virginia,
92-133 92-133 Rulings of the Tax Commissioner 08/04/1992 Net Operating Loss Carryover
88-274 88-274 Rulings of the Tax Commissioner 10/17/1988 Temporary living quarters in Virginia
16-103 16-103 Rulings of the Tax Commissioner 05/25/2016 Manufacturing Exemption; Repair and replacements parts.
94-261 94-261 Rulings of the Tax Commissioner 08/18/1994 Application of sales and use taxes; Memorial stones
96-233 96-233 Rulings of the Tax Commissioner 09/18/1996 Out-of-State Supplier
16-117 16-117 Rulings of the Tax Commissioner 06/08/2016 Person subject to file Virginia income tax
03-56 03-56 Rulings of the Tax Commissioner 08/08/2003 Consolidated returns
96-223 96-223 Rulings of the Tax Commissioner 09/12/1996 Agriculture; Contract landscaping
16-136 16-136 Rulings of the Tax Commissioner 06/24/2016 Servicemembers Civil Relief Act; Domicile
93-90 93-90 Rulings of the Tax Commissioner 03/29/1993 Affiliates disallowed on consolidated return; Foreign source income
92-261 92-261 Rulings of the Tax Commissioner 12/28/1992 Motel foreclosure sale; Lease of furnishings
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.
02-72 02-72 Rulings of the Tax Commissioner 05/01/2002 Underpayment of estimated income tax
91-205 91-205 Rulings of the Tax Commissioner 09/06/1991 Nonprofit organization offering social services; Exemption criteria
16-170 16-170 Rulings of the Tax Commissioner 08/29/2016 Taxpayer was subject to tax as a part-year resident for the taxable year.
89-329 89-329 Rulings of the Tax Commissioner 11/20/1989 Employment/education support group
94-231 94-231 Rulings of the Tax Commissioner 07/29/1994 Federal Cost Reimbursement Contract
16-183 16-183 Rulings of the Tax Commissioner 09/14/2016 The" claim of right doctrine" is directly tied to IRC treatment.
97-265 97-265 Rulings of the Tax Commissioner 06/12/1997 Advertising; In-house marketing promotions