Document # Public Document # Document Type Date Issued Description
21-5 21-5 Rulings of the Tax Commissioner 02/02/2021 Tangible : Administration - Jurisdiction
98-176 98-176 Rulings of the Tax Commissioner 10/29/1998 Federal limitations on taxation of interstate commerce; Provision of computer services exceeded solicitation of orders
97-488 97-488 Rulings of the Tax Commissioner 12/17/1997 Medical equipment specifically exempted from the tax
21-22 21-22 Rulings of the Tax Commissioner 02/23/2021 Credit: Tax Paid to Another State - Pennsylvania
Income: Earned - Trustee and Power of Attorney for a Family Estate
08-169 08-169 Rulings of the Tax Commissioner 09/11/2008 Texas Business Margin Tax is not a tax based on, measured by, or computed with reference to net income.
91-318 91-318 Rulings of the Tax Commissioner 12/15/1991 INTEREST RATES FIRST QUARTER 1992
21-39 21-39 Rulings of the Tax Commissioner 03/16/2021 Residency: Domicile - Failure to Abandon Virginia Domicile; Administration : Written Advice - Previous Audit Abatement
97-51 97-51 Rulings of the Tax Commissioner 02/10/1997 Audit procedures; Sample based on contested sale confirmed
88-313 88-313 Rulings of the Tax Commissioner 11/30/1988 Newspaper advertising supplements
21-60 21-60 Rulings of the Tax Commissioner 05/18/2021 Audit : Notification, Location of Records, Authorized Taxpayer Representative
07-42 07-42 Rulings of the Tax Commissioner 03/26/2007 Some items that are and are not included for Communications Sales and Use Tax
05-168 05-168 Rulings of the Tax Commissioner 12/12/2005 Definite place of business
21-62 21-62 Rulings of the Tax Commissioner 05/18/2021 Administration : Appeal - Jurisdiction; Designation by Local Assessing Officer
93-13 93-13 Rulings of the Tax Commissioner 01/27/1993 Sale of division
96-55 96-55 Rulings of the Tax Commissioner 04/19/1996 Nonprofit organizations, private schools, and churches; Nonprofit universities
21-93 21-93 Rulings of the Tax Commissioner 07/20/2021 Administration : Assessment - Federal Information; Appeal - Timely Filed
02-44 02-44 Rulings of the Tax Commissioner 04/09/2002 Produce electricity for sale in the wholesale market.
91-142 91-142 Rulings of the Tax Commissioner 07/31/1991 Occasional Sales; Information Services Equipment
21-110 21-110 Rulings of the Tax Commissioner 08/24/2021 Situs : Statutory Method - Security Monitoring Companies
02-39 02-39 Rulings of the Tax Commissioner 04/01/2002 Basic Ordering Agreement
86-198 86-198 Rulings of the Tax Commissioner 10/16/1986 Permission to file a combined return
21-144 21-144 Rulings of the Tax Commissioner 11/09/2021 Administration : Assessment - Converted, Statute of Limitations
04-133 04-133 Rulings of the Tax Commissioner 09/16/2004 Industrial waste management
97-359 97-359 Rulings of the Tax Commissioner 09/04/1997 Coalfield Employment Enhancement Tax Credit
21-123 21-123 Rulings of the Tax Commissioner 09/14/2021 Subtractions : Military - Combat Zone Pay Excluded from FAGI