Document # Public Document # Document Type Date Issued Description
17-168 17-168 Rulings of the Tax Commissioner 09/19/2017 Residency, Credit for Tax Paid to Another State
99-194 99-194 Rulings of the Tax Commissioner 07/21/1999 Deficiency assessments, general contractor specializing in heating and air conditioning contracting services
95-221 95-221 Rulings of the Tax Commissioner 08/25/1995 Office supply business
17-185 17-185 Rulings of the Tax Commissioner 11/16/2017 Sales of Power Equipment to Farmers, Dealers, Agricultural Exemption, Exemption Certificates
93-78 93-78 Rulings of the Tax Commissioner 03/22/1993 Tax not separately stated; Tax collected in error
99-2 99-2 Rulings of the Tax Commissioner 01/06/1999 First Quarter Interest Rates 1999
17-202 17-202 Rulings of the Tax Commissioner 12/13/2017 Nonresident Withholding Requirements, Guaranteed Payments, Nonresident Member
89-339 89-339 Rulings of the Tax Commissioner 11/29/1989 Fuel for airline runway equipment
88-3 88-3 Rulings of the Tax Commissioner 01/04/1988 Items held for resale to foreign customers
17-218 17-218 Rulings of the Tax Commissioner 12/22/2017 Local Food and Beverage Tax, Appeals Jurisdiction
06-97 06-97 Rulings of the Tax Commissioner 09/29/2006 No definite place of business not subject to BPOL tax in the locality
95-285 95-285 Rulings of the Tax Commissioner 11/07/1995 Nonprofit organization; Criteria for exemption
18-10 18-10 Rulings of the Tax Commissioner 02/02/2018 Sales Tax Paid in Error
88-38 88-38 Rulings of the Tax Commissioner 03/08/1988 S corporation modifications; Out-of-state tax credit
97-293 97-293 Rulings of the Tax Commissioner 06/27/1997 Protective claim for refund
18-27 18-27 Rulings of the Tax Commissioner 03/15/2018 Domicile and Failure to Abandon Virginia Domicile
86-179 86-179 Rulings of the Tax Commissioner 08/26/1986 Lease and rentals
09-24 09-24 Rulings of the Tax Commissioner 02/12/2009 Virginia Income Tax Fixed-Date Conformity Advanced T December 31, 2008
18-43 18-43 Rulings of the Tax Commissioner 04/03/2018 Dependent Exemption Itemized Deductions, Child and Dependent Care, Nonresident Military Spouse
86-22 86-22 Rulings of the Tax Commissioner 01/16/1986 Fabricators of Tangible Personal Property;Conversion of Word Processing Diskettes
84-182 84-182 Rulings of the Tax Commissioner 01/01/1984 VIRGINIA WRIT TAXES REGULATION
18-57 18-57 Rulings of the Tax Commissioner 04/19/2018 Residency and Domicile
95-230 95-230 Rulings of the Tax Commissioner 09/12/1995 Statute of limitations; Refund of estate taxes
95-64 95-64 Rulings of the Tax Commissioner 03/29/1995 Corporate officers' personal liability
18-73 18-73 Rulings of the Tax Commissioner 05/02/2018 Credit, Tax Paid to Another State