Document # Public Document # Document Type Date Issued Description
89-113 89-113 Rulings of the Tax Commissioner 04/06/1989 Domicile abandoned; Nonresident returns
89-345 89-345 Rulings of the Tax Commissioner 12/20/1989 Homeowners' association
16-23 16-23 Rulings of the Tax Commissioner 03/16/2016 UBFT does not qualify for the credit under Va. Code § 58.1¬-332.
96-160 96-160 Rulings of the Tax Commissioner 06/28/1996 Publishing and broadcasting; Quarterly magazine
90-160 90-160 Rulings of the Tax Commissioner 09/06/1990 Conferencing and long distance calling services
16-38 16-38 Rulings of the Tax Commissioner 03/24/2016 The burden of proof is on the Taxpayers to show they were not subject to income tax in Virginia.
98-205 98-205 Rulings of the Tax Commissioner 12/08/1998 Limited Liability Companies
08-163 08-163 Rulings of the Tax Commissioner 08/29/2008 The Taxpayer is in the business of leasing office equipment
16-56 16-56 Rulings of the Tax Commissioner 04/11/2016 Taxpayers who are not residents of Virginia but have Virginia source income are required to file a Virginia nonresident individual income tax return.
95-288 95-288 Rulings of the Tax Commissioner 11/08/1995 Liability of corporate officer; Converted assessment
93-96 93-96 Rulings of the Tax Commissioner 04/12/1993 Radio and TV broadcasting; Transmission equipment
16-71 16-71 Rulings of the Tax Commissioner 05/06/2016 Research and Development Sales Tax Exemption  
88-104 88-104 Rulings of the Tax Commissioner 05/12/1988 Permission to file a consolidated return denied
96-294 96-294 Rulings of the Tax Commissioner 10/18/1996 Audit Sampling Technique
16-88 16-88 Rulings of the Tax Commissioner 05/19/2016 Assessment of consumer use tax on untaxed purchases of tangible personal property.
07-21 07-21 Rulings of the Tax Commissioner 03/27/2007 Assessment for untaxed purchases for use in mechanical service contracts in Virginia
94-370 94-370 Rulings of the Tax Commissioner 12/19/1994 Nonprofit organizations, private schools, and churches; Nonprofit organization
16-105 16-105 Rulings of the Tax Commissioner 05/25/2016 Taxpayers cannot be held as corporate officers as defined under Va. Code § 58.1-1813 for the periods in question.
91-217 91-217 Rulings of the Tax Commissioner 09/13/1991 Steel fabrication charges; Launchway foundation and supports
06-83 06-83 Rulings of the Tax Commissioner 08/25/2006 Tangible personal property, Federal government contracts
16-119 16-119 Rulings of the Tax Commissioner 06/15/2016 The burden of proof is on the Taxpayers to show they were not subject to income tax in Virginia.
88-192 88-192 Rulings of the Tax Commissioner 07/06/1988 Selling and installing fences
92-138 92-138 Rulings of the Tax Commissioner 08/10/1992 Services; Professional or Personal; Multiple Real Estate Listing Service
16-138 16-138 Rulings of the Tax Commissioner 06/24/2016 Part-Year Residents
87-282 87-282 Rulings of the Tax Commissioner 12/10/1987 Interest expenses on federal obligations