Document # Public Document # Document Type Date Issued Description
08-69 08-69 Rulings of the Tax Commissioner 05/22/2008 Taxpayer failed to abandon Virginia domicile for the taxable year and is subject to tax
01-5 01-5 Rulings of the Tax Commissioner 01/04/2001 Consulting business, BPOL
87-216 87-216 Rulings of the Tax Commissioner 09/23/1987 Public Utility Transfers
06-3 06-3 Rulings of the Tax Commissioner 01/06/2006 Refinancing transactions qualify for the exemption under Va. Code § 58.1-803 D
91-148 91-148 Rulings of the Tax Commissioner 08/02/1991 Consolidated filer; Canadian subsidiary; Environmental tax; Foreign source income
02-101 02-101 Rulings of the Tax Commissioner 06/24/2002 Resident Estate and Trust
96-213 96-213 Rulings of the Tax Commissioner 08/26/1996 Federal limitations on taxation of interstate commerce; Deliveries and servicing of product dispensers
87-29 87-29 Rulings of the Tax Commissioner 02/20/1987 Computer software maintenance contract
87-155 87-155 Rulings of the Tax Commissioner 06/02/1987 Water treatment facility; Processing equipment
85-212 85-212 Rulings of the Tax Commissioner 11/29/1985 Permission to file a consolidated return denied
85-90 85-90 Rulings of the Tax Commissioner 04/30/1985 Alternative method of apportionment
91-32 91-32 Rulings of the Tax Commissioner 03/13/1991 United States, Property Sold for Use or Consumption by; Computer Network
89-175 89-175 Rulings of the Tax Commissioner 05/31/1989 Residential youth shelter organization
95-158 95-158 Rulings of the Tax Commissioner 06/16/1995 Leases and rentals; Rental of historic plantation
96-186 96-186 Rulings of the Tax Commissioner 07/26/1996 Construction; Floor covering sold to government
05-169 05-169 Rulings of the Tax Commissioner 12/13/2005 Restaurants with locations throughout the United States
87-274 87-274 Rulings of the Tax Commissioner 12/10/1987 Sand and gravel processor; Storage bin leg supports; Cement storage bin
84-159 84-159 Rulings of the Tax Commissioner 01/01/1984 VIRGINIA BANK FRANCHISE TAY REGULATIONS
04-23 04-23 Rulings of the Tax Commissioner 06/02/2004 Virginia S corporation; Independent consultant
89-226 89-226 Rulings of the Tax Commissioner 08/31/1989 Withholding of tax by employer
88-57 88-57 Rulings of the Tax Commissioner 04/04/1988 Computerized reservation system
01-201 01-201 Rulings of the Tax Commissioner 12/04/2001 Request for permission to file combined return
88-317 88-317 Rulings of the Tax Commissioner 11/10/1988 Bulk purchase of noncontiguous parcels
90-100B 90-100B Rulings of the Tax Commissioner 06/12/1990 Interest Rates; Third Quarter 1991
95-1 95-1 Rulings of the Tax Commissioner 01/04/1995 Returns of affiliated corporations; Initial election