Document # Public Document # Document Type Date Issued Description
16-137 16-137 Rulings of the Tax Commissioner 06/24/2016 The Taxpayer had not abandoned its Virginia domicile
93-165 93-165 Rulings of the Tax Commissioner 07/29/1993 Manufacturing, processing, assembling, or refining; Rope manufacturer
89-352 89-352 Rulings of the Tax Commissioner 12/20/1989 Transfer in Bankruptcy
16-155 16-155 Rulings of the Tax Commissioner 08/03/2016 Equipment leases; Financial leases; Tangible personal property
07-157 07-157 Rulings of the Tax Commissioner 10/17/2007 Assessed tax on untaxed items sold to its customers; exemption certificates
03-44 03-44 Rulings of the Tax Commissioner 04/24/2003 Vessel is used in foreign commerce/personal or entertainment purposes
16-171 16-171 Rulings of the Tax Commissioner 08/29/2016 The valuation method employed by the City in this case is consistent with the statutory requirements.
98-149 98-149 Rulings of the Tax Commissioner 10/09/1998 Cotton equipment loaned to farmers; Prefabricated buildings
98-177 98-177 Rulings of the Tax Commissioner 10/29/1998 Apportionment of Income
16-184 16-184 Rulings of the Tax Commissioner 09/14/2016 Virginia resident trust
95-205 95-205 Rulings of the Tax Commissioner 08/04/1995 Monthly reports of wholesale dealers; Individually packaged cigarettes
97-287 97-287 Rulings of the Tax Commissioner 06/26/1997 Exempt organizations; Federally exempt business league
16-204 16-204 Rulings of the Tax Commissioner 12/01/2016 Taxpayer has provided no evidence of residing outside of Virginia during the taxable year at issue and is therefore subject to tax.
00-62 00-62 Rulings of the Tax Commissioner 04/26/2000 Government contractor; Audit sampling
92-195 92-195 Rulings of the Tax Commissioner 09/30/1992 First use; Maryland audit and refund of tax
17-1 17-1 Rulings of the Tax Commissioner 01/12/2017 Out of State Tax Credit
99-137 99-137 Rulings of the Tax Commissioner 06/10/1999 Internet sales
04-128 04-128 Rulings of the Tax Commissioner 09/16/2004 Department's statutory authority to deny all the bad debt deductions at issue
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.
92-33 92-33 Rulings of the Tax Commissioner 04/21/1992 Wages, Individual Retirement Plans and Simplified Employee Pension Plans
08-137 08-137 Rulings of the Tax Commissioner 07/30/2008 Free website that connects individuals with common interests
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
86-95 86-95 Rulings of the Tax Commissioner 05/12/1986 Adjustment for DISC income
85-210 85-210 Rulings of the Tax Commissioner 11/29/1985 Fence sales and installation
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.