Document # Public Document # Document Type Date Issued Description
91-167 91-167 Rulings of the Tax Commissioner 08/15/1991 Retirement income; Part-year return for 1998; Residency
09-2 09-2 Rulings of the Tax Commissioner 02/04/2009 Lease payments and capital purchases included in the lease payments.
17-15 17-15 Rulings of the Tax Commissioner 03/10/2017 A locality may impose both a merchant's capital tax and a business tangible personal property tax on its taxpayers.
88-285 88-285 Rulings of the Tax Commissioner 10/26/1988 Assessment statute of limitations
95-237 95-237 Rulings of the Tax Commissioner 09/18/1995 Purchases of film by professional photographers
17-37 17-37 Rulings of the Tax Commissioner 03/28/2017 Taxpayer was not eligible to claim the subtraction for a long-term capital gain
97-497 97-497 Rulings of the Tax Commissioner 12/10/1997 Returns of estates and trusts; Qualified funeral trusts
07-210 07-210 Rulings of the Tax Commissioner 12/03/2007 The Department's assessment of successor liability pursuant to Va. Code Ann. § 58.1-629 is upheld
17-59 17-59 Rulings of the Tax Commissioner 05/03/2017 A change in Virginia law requires any dealer owning inventory for sale located in Virginia to register for collection of the Retail Sales and Use Tax.
89-340 89-340 Rulings of the Tax Commissioner 11/29/1989 Foreign nationals temporarily In Virginia
85-211 85-211 Rulings of the Tax Commissioner 11/29/1985 Charitable contributions to libraries and museums
17-68 17-68 Rulings of the Tax Commissioner 05/10/2017 Taxpayer was not a staffing firm for the tax years at issue and was not entitled to exclude employee benefits from gross receipts
91-108 91-108 Rulings of the Tax Commissioner 06/28/1991 Nonsectarian youth organization; Exemption criteria
98-47 98-47 Rulings of the Tax Commissioner 03/11/1998 Manufacturing, processing, assembling, or refining; Packaging; Pallets and dust collector.
17-79 17-79 Rulings of the Tax Commissioner 06/01/2017 Taxpayer's refund request falls within the definition of an appealable event for BPOL tax purposes.
87-157 87-157 Rulings of the Tax Commissioner 06/02/1987 Motor vehicle extended warranty plans
87-177 87-177 Rulings of the Tax Commissioner 07/06/1987 Real Estate Mortgage Investment Conduits
17-96 17-96 Rulings of the Tax Commissioner 06/09/2017 Filing extensions and other tax benefits to members of the Armed Forces serving in combat zones.
87-194 87-194 Rulings of the Tax Commissioner 08/19/1987 Permission to file a combined return
04-59 04-59 Rulings of the Tax Commissioner 08/18/2004 Gambling in 1999 is a business activity
17-114 17-114 Rulings of the Tax Commissioner 06/29/2017 Documentation to support exemption certificates received after the performance of an audit
04-81 04-81 Rulings of the Tax Commissioner 08/25/2004 Gross receipts; residential property manager
99-277 99-277 Rulings of the Tax Commissioner 10/15/1999 Combined Return, Affiliated Corporations
17-125 17-125 Rulings of the Tax Commissioner 06/29/2017 Change or correction in federal taxable income
90-42 90-42 Rulings of the Tax Commissioner 03/19/1990 Carpet and floor coverings