Document # Public Document # Document Type Date Issued Description
18-204 18-204 Rulings of the Tax Commissioner 12/10/2018 Authority to Impose Tax and Corporate Directors
89-224 89-224 Rulings of the Tax Commissioner 08/24/1989 Federal Retirement Benefits
88-110 88-110 Rulings of the Tax Commissioner 05/19/1988 Fabricating contractor; Protective claim for refund
19-14 19-14 Rulings of the Tax Commissioner 02/25/2019 Sales to Employees; Imposition on either Seller or Purchaser; Reduction of Interest Assessment for Delay
92-14 92-14 Rulings of the Tax Commissioner 04/01/1992 SALE AND INSTALLATION OF PUBLIC SCHOOL EQUIPMENT
19-30 19-30 Rulings of the Tax Commissioner 04/17/2019 Rate Increase Transitional Provisions - Statute of Limitations
97-71 97-71 Rulings of the Tax Commissioner 02/18/1997 Auditor's assessment prima facie correct
19-44 19-44 Rulings of the Tax Commissioner 04/25/2019 Filing Status: Election Versus Request for Change - Real Estate Investment Trust (REIT)
89-188 89-188 Rulings of the Tax Commissioner 06/27/1989 Mailing of out-of-state produced materials
19-60 19-60 Rulings of the Tax Commissioner 06/11/2019 Internet Service Provider : Exemptions - Software
Internet Service Provider : Exemptions - Electronically Delivered
01-44 01-44 Rulings of the Tax Commissioner 04/17/2001 Real estate broker; Transaction fees
19-78 19-78 Rulings of the Tax Commissioner 07/29/2019 Deduction : Itemized - Substantiation
86-38 86-38 Rulings of the Tax Commissioner 02/26/1986 Permission to file a combined return
19-94 19-94 Rulings of the Tax Commissioner 08/23/2019 Subtractions: Federal Employee Tip Credit - Lost Business Expense Deduction
92-83 92-83 Rulings of the Tax Commissioner 06/01/1992 Retroactive permission to file consolidated return is denied
19-107 19-107 Rulings of the Tax Commissioner 09/18/2019 Credit: Tax Paid to Another State - District of Columbia; Administration: Offers in Compromise - Interest Waiver
91-78 91-78 Rulings of the Tax Commissioner 05/02/1991 Common Carriers; Bills of Lading and Packaging Materials
19-120 19-120 Rulings of the Tax Commissioner 10/04/2019 Tangible: Appeals - No Local Appeal Filed
08-93 08-93 Rulings of the Tax Commissioner 06/18/2008 Assessment adjusted to remove the tax assessed on the cancelled contract/delivery charges
20-8 20-8 Rulings of the Tax Commissioner 01/21/2020 Administration : Refund - Statute of Limitations
91-221 91-221 Rulings of the Tax Commissioner 09/19/1991 Mailing lists - standard vs. custom
20-1 20-1 Rulings of the Tax Commissioner 01/07/2020 Exemption: Farm/Farm Equipment
94-263 94-263 Rulings of the Tax Commissioner 08/22/1994 Charitable nonprofit organization; No general exemption
20-37 20-37 Rulings of the Tax Commissioner 03/10/2020 Deduction: Long-term Health Care - Eligibility
92-84 92-84 Rulings of the Tax Commissioner 06/01/1992 Motor Carriers; Vehicle Miles in Virginia