Document # Public Document # Document Type Date Issued Description
01-183 01-183 Rulings of the Tax Commissioner 11/06/2001 Individual Claims not Required to File State Income Return
89-221 89-221 Rulings of the Tax Commissioner 08/24/1989 Installation charges; Sales price
17-133 17-133 Rulings of the Tax Commissioner 07/19/2017 Taxpayers are not domiciliary residents of Virginia but they are required to file a nonresident return.
91-195 91-195 Rulings of the Tax Commissioner 08/30/1991 Protective claims for refund; King v. Forst
99-102 99-102 Rulings of the Tax Commissioner 05/07/1999 Residency
17-153 17-153 Rulings of the Tax Commissioner 08/24/2017 The Department issued an assessment based on the IRS information.
00-199 00-199 Rulings of the Tax Commissioner 10/30/2000 Foreign source income ("FSI"); Canada; Subtractions
98-195 98-195 Rulings of the Tax Commissioner 11/24/1998 Earned Income without FAGI
17-159 17-159 Rulings of the Tax Commissioner 09/08/2017 Laboratory Testing, Services, Gross Receipts
09-46 09-46 Rulings of the Tax Commissioner 04/27/2009 Full service banking assessed consumer use tax on purchases of tangible personal property
89-71 89-71 Rulings of the Tax Commissioner 01/03/1989 Refund protective claim; DISC adjustments
17-182 17-182 Rulings of the Tax Commissioner 10/17/2017 Nonfiler, Incorrect federal W-2's, Subject to Pay Taxes
98-8 98-8 Rulings of the Tax Commissioner 01/19/1998 Agriculture; Custom poultry transport system
82-68 82-68 Rulings of the Tax Commissioner 05/19/1982 Shareholder in a Virginia small business corporation.
17-196 17-196 Rulings of the Tax Commissioner 11/16/2017 Domicile, Withholding
04-125 04-125 Rulings of the Tax Commissioner 09/16/2004 Professional limited liability company, Earned income
02-133 02-133 Rulings of the Tax Commissioner 10/08/2002 Gross capital for leased property
17-213 17-213 Rulings of the Tax Commissioner 12/20/2017 Valuation and Property Used for Both Personal and Business Purposes
97-352 97-352 Rulings of the Tax Commissioner 08/29/1997 Leases and rentals; Allocation of tangible personal property
00-23 00-23 Rulings of the Tax Commissioner 03/28/2000 Publishing and broadcasting; Direct-broadcast-satellite equipment
18-7 18-7 Rulings of the Tax Commissioner 01/18/2018 Situs, Gross Receipts, Wholesaler, Retail Sales, Ancillary Activities, Returns and Capital Contributions, Sales at Wholesale
89-185 89-185 Rulings of the Tax Commissioner 06/27/1989 Cafeteria and/or 401K plans
01-174 01-174 Rulings of the Tax Commissioner 10/31/2001 Individual subject to Virginia Income tax
18-21 18-21 Rulings of the Tax Commissioner 03/12/2018 Taxes Paid to Another State, Unified Filing and Credit for Tax Paid
87-227 87-227 Rulings of the Tax Commissioner 10/14/1987 Use tax; Purchases from an out-of-state vendor