Document # Public Document # Document Type Date Issued Description
93-231 93-231 Rulings of the Tax Commissioner 12/21/1993 Nonprofit organization; Exemptions strictly construed
13-19 13-19 Rulings of the Tax Commissioner 02/15/2013 Important Information Regarding 2012 Virginia Income Tax Returns
90-45 90-45 Rulings of the Tax Commissioner 03/20/1990 Out-of-state tax credit; S corporation
85-155 85-155 Rulings of the Tax Commissioner 07/29/1985 Notice of assessment; Payment not sent with return
13-34 13-34 Rulings of the Tax Commissioner 03/15/2013 Purchases of tangible personal property made pursuant to a government contract
96-162 96-162 Rulings of the Tax Commissioner 06/28/1996 Government transactions; Meals and lodging purchased for credit union employees
90-32 90-32 Rulings of the Tax Commissioner 03/08/1990 Hotel room lodging paid by employees of federal government
13-57 13-57 Rulings of the Tax Commissioner 05/01/2013 Guidelines for the Retail Sales and Use Tax Changes Enacted in the 2013 General Assembly Session
98-103 98-103 Rulings of the Tax Commissioner 05/26/1998 Medical, dental, and optical supplies and drugs; Bulk orders of items.
07-164 07-164 Rulings of the Tax Commissioner 10/10/2007 The committee of trustees does not operate in VA and is not controlled in VA
13-66 13-66 Rulings of the Tax Commissioner 05/10/2013 Consumer use tax; Sales tax was not paid to the vendor at the time of purchase
94-143 94-143 Rulings of the Tax Commissioner 05/12/1994 Computer system operations, recurring purchases and fixed asset purchases.
82-186 82-186 Rulings of the Tax Commissioner 12/14/1982 Combined Return
13-82 13-82 Rulings of the Tax Commissioner 05/29/2013 In conjunction with an audit taxpayer failed to provide all of the documentation requested.
02-165 02-165 Rulings of the Tax Commissioner 12/19/2002 Limited liability partnership, pass-through entity
96-264 96-264 Rulings of the Tax Commissioner 10/03/1996 Persons required to file; Unified return not permitted
13-91 13-91 Rulings of the Tax Commissioner 06/10/2013 Service Members Civil Relief Act
87-213 87-213 Rulings of the Tax Commissioner 09/18/1987 Allocation of recordation tax to various localities
92-244 92-244 Rulings of the Tax Commissioner 12/03/1992 Lodging; Access to Telephones for Local Calls
13-109 13-109 Rulings of the Tax Commissioner 07/01/2013 Guidelines for the Motor Vehicle Rental Taxes and Fee Amended July 1, 2013
88-195 88-195 Rulings of the Tax Commissioner 07/06/1988 Scrap metal yard; Cutting equipment
00-77 00-77 Rulings of the Tax Commissioner 05/12/2000 Internet and catalogue gift purchases; Situs of sale
13-132 13-132 Rulings of the Tax Commissioner 07/08/2013 Good faith acceptance of the resale certificate/ ST-10
87-27 87-27 Rulings of the Tax Commissioner 02/19/1987 Local recordation tax
04-193 04-193 Rulings of the Tax Commissioner 10/29/2004 Fees charged in connection with health and medical processing services