Document # Public Document # Document Type Date Issued Description
85-125 85-125 Rulings of the Tax Commissioner 06/12/1985 Sales price; Advertising charges
19-111 19-111 Rulings of the Tax Commissioner 09/27/2019 Tangible: Appeals - Statute of Limitations, New Issues
89-313 89-313 Rulings of the Tax Commissioner 11/07/1989 Nonprofit Organizations; AIDS ministry
97-266 97-266 Rulings of the Tax Commissioner 06/13/1997 Nexus; Out-of-state vendors; Construction; Retailer v. contractor
20-48 20-48 Rulings of the Tax Commissioner 05/25/2019 Guidelines for the Accelerated Sales Tax Payment
97-376 97-376 Rulings of the Tax Commissioner 09/18/1997 Taxable income; Modifications to federal taxable income; Adjustments
88-226 88-226 Rulings of the Tax Commissioner 07/29/1988 Property factor; Partnership property; DISC adjustment
20-59 20-59 Rulings of the Tax Commissioner 04/08/2020 Virginia Cigarette Tax Rate Increase Guidelines and Rules
08-40 08-40 Rulings of the Tax Commissioner 04/17/2008 City contends that the Taxpayer holds itself out as providing interior design services and should be classified as a business service
88-280 88-280 Rulings of the Tax Commissioner 10/24/1988 Vault and lawn crypt sales by cemetery
20-76 20-76 Rulings of the Tax Commissioner 05/04/2020 Guidelines and Rules for the Tobacco Products Tax
91-304 91-304 Rulings of the Tax Commissioner 12/04/1991 In-State Based Subsidiaries
82-40 82-40 Rulings of the Tax Commissioner 04/07/1982 Coal mine operators
20-42 20-42 Rulings of the Tax Commissioner 03/18/2020 Residency: Domicile - Case Decided
84-198 84-198 Rulings of the Tax Commissioner 10/25/1984 Durable medical equipment
88-240 88-240 Rulings of the Tax Commissioner 08/18/1988 Out-of-state tax credit; Income from a S corporation subject to District of Columbia franchise tax
20-56 20-56 Rulings of the Tax Commissioner 04/06/2020 Dealer Records; Audit Methodology; Burden of Proof; Compliance Penalty
99-173 99-173 Rulings of the Tax Commissioner 06/30/1999 Taxation of part-year residents; IRA and pension distributions
01-205 01-205 Rulings of the Tax Commissioner 12/07/2001 Commercial Printer; Manufacturing exemption
20-82 20-82 Rulings of the Tax Commissioner 05/12/2020 ISP exemption: Mixed Use Equipment Allocation
93-134 93-134 Rulings of the Tax Commissioner 06/02/1993 Mailing and printing service
97-274 97-274 Rulings of the Tax Commissioner 06/18/1997 Nonprofit organizationsf tangible personal property
20-99 20-99 Rulings of the Tax Commissioner 06/02/2020 Manufacturing Exemption
96-134 96-134 Rulings of the Tax Commissioner 06/14/1996 Nonprofit organizations, private schools, and churches; Organization providing emergency food and financial assistance
87-40 87-40 Rulings of the Tax Commissioner 02/25/1987 Desktop publishing services