Document # Public Document # Document Type Date Issued Description
01-120 01-120 Rulings of the Tax Commissioner 09/11/2001 Grantor's Tax
18-198 18-198 Rulings of the Tax Commissioner 12/07/2018 Guidelines for the Virginia REIT Subtraction
08-39 08-39 Rulings of the Tax Commissioner 04/15/2008 Forklifts removed from audit preponderance of use is in exempt production activities.
88-234 88-234 Rulings of the Tax Commissioner 08/02/1988 Nonprofit organization; Designated accrediting agency; Exemption criteria
18-206 18-206 Rulings of the Tax Commissioner 12/10/2018 Federal Preemption and Internet Tax Freedom Act, Exemptions
97-304 97-304 Rulings of the Tax Commissioner 07/18/1997 Film processing was taxable
87-188 87-188 Rulings of the Tax Commissioner 07/20/1987 Motion picture production
09-32 09-32 Rulings of the Tax Commissioner 03/31/2009 Taxpayer applied the general retail sales and use tax rate to its sales of food
06-114 06-114 Rulings of the Tax Commissioner 10/11/2006 Virginia Nexus
19-16 19-16 Rulings of the Tax Commissioner 03/21/2019 Individual Net Operating Loss (NOL); NOL Deduction (NOLD) Carryback and Virginia NOL Modifications
Credit for Tax Paid to Another State - Maryland
85-229 85-229 Rulings of the Tax Commissioner 12/23/1985 Photographs
91-196 91-196 Rulings of the Tax Commissioner 08/30/1991 Protective claims for refund; King v. Forst
19-32 19-32 Rulings of the Tax Commissioner 04/17/2019 Broadcasting Exemption; Satellite Television Providers - Reconsideration of Denied Refund
84-11 84-11 Rulings of the Tax Commissioner 01/17/1984 Merchant seaman; Estimated tax payments
96-104 96-104 Rulings of the Tax Commissioner 05/28/1996 Request separate audit samples; Audit compliance ratio
19-47 19-47 Rulings of the Tax Commissioner 05/01/2019 Audit: Sampling - Lease/Purchase
95-246 95-246 Rulings of the Tax Commissioner 09/27/1995 TRANSPORTATION CHARGES - LEASE OR RENTAL OF
TANGIBLE PERSONAL PROPERTY
94-22 94-22 Rulings of the Tax Commissioner 02/18/1994 Interest on amended return
19-62 19-62 Rulings of the Tax Commissioner 06/17/2019 Tangible : Administration - Jurisdiction
09-56 09-56 Rulings of the Tax Commissioner 05/04/2009 Deduction denied for gross receipts attributable to business conducted outside VA
93-56 93-56 Rulings of the Tax Commissioner 03/05/1993 Passive Foreign Investment Company (PFIC)
19-80 19-80 Rulings of the Tax Commissioner 08/02/2019 Residency : Domicile - Abandonment of Prior Domicile; Administration : Written Advice - Residency Determination
02-2 02-2 Rulings of the Tax Commissioner 01/04/2002 Business tangible personal property tax & merchants capital tax
94-356 94-356 Rulings of the Tax Commissioner 11/23/1994 Advertising; Leases and rentals; Sign manufacturer
19-97 19-97 Rulings of the Tax Commissioner 08/27/2019 Federal Adjusted Gross Income (FAGI): IRS Information - Conformity