Document # Public Document # Document Type Date Issued Description
08-160 08-160 Rulings of the Tax Commissioner 08/29/2008 Resident and nonresident estates and trusts are liable for Virginia income tax
21-98 21-98 Rulings of the Tax Commissioner 07/27/2021 Residency : Nonresident - Income from VA Sources; Administrative : Estimated Tax - Addition to Tax (Underpayment Penalty)
86-188 86-188 Rulings of the Tax Commissioner 09/18/1986 Common carrier vs. contract carrier
99-94 99-94 Rulings of the Tax Commissioner 04/30/1999 Nexus; Factors required for agency relationship
90-223 90-223 Rulings of the Tax Commissioner 12/13/1990 Educational institutions; Clearinghouse for educational programming
99-75 99-75 Rulings of the Tax Commissioner 04/19/1999 Residency
21-156 21-156 Rulings of the Tax Commissioner 12/29/2021 Credit : Taxes Paid to Another State - Entity level tax
85-91 85-91 Rulings of the Tax Commissioner 04/30/1985 Computer lease transaction.
96-248 96-248 Rulings of the Tax Commissioner 09/27/1996 Tax Bulletin
21-128 21-128 Rulings of the Tax Commissioner 09/21/2021 Administration : Amended Return - Department's Authority to Review, Allocation and Apportionment : Sales Factor - Tangible Personal property, Other than Tangible Personal Property
07-68 07-68 Rulings of the Tax Commissioner 05/10/2007 Taxpayer was obligated to collect use tax on sales without exemption certificates
99-140 99-140 Rulings of the Tax Commissioner 06/11/1999 Returns of Affiliated Corporations
21-164 21-164 Rulings of the Tax Commissioner 12/28/2021 Virginia Taxable Income : Nonresident - Income from pass-through entity; Credit : Low income - Part-year Resident
85-199 85-199 Rulings of the Tax Commissioner 10/21/1985 Highway construction contractor making sales of asphalt and equipment
87-15 87-15 Rulings of the Tax Commissioner 01/20/1987 Permission to file a combined return
22-12 22-12 Rulings of the Tax Commissioner 01/25/2022 Subtractions : Retirement Income - Contribution must be taxed; Federal Adjusted Gross Income (FAGI) : Community Property - IRA Distribution is Separate Income; Administration : Written Advice - Advice Must Be in Writing
90-59 90-59 Rulings of the Tax Commissioner 04/12/1990 Nonprofit Agencies on Aging
89-69 89-69 Rulings of the Tax Commissioner 01/18/1989 Criteria for church exemption
87-37 87-37 Rulings of the Tax Commissioner 02/20/1987 Permission to file a combined return
00-202 00-202 Rulings of the Tax Commissioner 11/17/2000 Oxygen enriched water; Food Tax Reduction Program
22-39 22-39 Rulings of the Tax Commissioner 03/08/2022 Administration : Audit - Evaluation of Factors
01-108 01-108 Rulings of the Tax Commissioner 08/24/2001 Request for Termination of Consolidated Filing
07-175 07-175 Rulings of the Tax Commissioner 11/14/2007 One spouse was a resident, they are not permitted to file a joint nonresident return
22-57 22-57 Rulings of the Tax Commissioner 03/30/2022 Purchases : Computer Software - Electronic Delivery, Documentation
00-74 00-74 Rulings of the Tax Commissioner 05/12/2000 Government contractor