Document # Public Document # Document Type Date Issued Description
03-70 03-70 Rulings of the Tax Commissioner 10/15/2003 Maritime/port related security system projects; tangible personal property
94-180 94-180 Rulings of the Tax Commissioner 06/13/1994 Materials provided by subcontractor
15-173 15-173 Rulings of the Tax Commissioner 09/08/2015 The Department determined in P.D. 15-18 that the pollution control equipment at issue did not qualify for the exemption from the M&T tax allowed under Va. Code § 58.1­-3660 because it was not certified as pollution control equipment as of the 2013 tax day.
95-80 95-80 Rulings of the Tax Commissioner 04/12/1995 Construction; Industrial Development Authority as contractor
89-181 89-181 Rulings of the Tax Commissioner 05/31/1989 Noncustomized computer software; Out-of-state vendor
15-188 15-188 Rulings of the Tax Commissioner 09/29/2015 When an employer fails to withhold sufficient taxes, the Taxpayer is still required to file a return to report his income
87-209 87-209 Rulings of the Tax Commissioner 09/15/1987 Computer hardware and software subscription and support agreements
04-101 04-101 Rulings of the Tax Commissioner 09/08/2004 Independent transactions/ separate and distinct transactions.
15-204 15-204 Rulings of the Tax Commissioner 10/20/2015 Taxpayer must contact the IRS to dispute the discrepancies in his income.
89-149 89-149 Rulings of the Tax Commissioner 04/28/1989 Adjustment for DISC
05-77 05-77 Rulings of the Tax Commissioner 05/26/2005 Transportation district imposing the two percent motor vehicle fuel tax
15-220 15-220 Rulings of the Tax Commissioner 12/08/2015 Did Taxpayers spent a sufficient number of days in Virginia to be considered actual residents and subject of Virginia income tax.
95-46 95-46 Rulings of the Tax Commissioner 03/20/1995 Returns of affiliated corporations; First year election
97-491 97-491 Rulings of the Tax Commissioner 12/19/1997 Construction; Contractor's purchases for exempt organization.
15-234 15-234 Rulings of the Tax Commissioner 12/22/2015 Land Preservation Tax Credit
08-117 08-117 Rulings of the Tax Commissioner 06/26/2008 An insurance company contests the disallowance of credits in the audit
92-169 92-169 Rulings of the Tax Commissioner 09/02/1992 Transformers Used in Ship Repair; Tax collected but not remitted
15-252 15-252 Rulings of the Tax Commissioner 12/23/2015 After the statute of limitations expired for a refund the Taxpayer requested that the overpayment be credited on the following year's return, which under the Code of VA is not allowed.
02-73 02-73 Rulings of the Tax Commissioner 05/02/2002 Tax on the brewing equipment used in a restaurant
96-366 96-366 Rulings of the Tax Commissioner 12/10/1996 Price manipulation and intercorporate transactions; Improper consolidation of affiliated corporation's income
16-14 16-14 Rulings of the Tax Commissioner 03/02/2016 Taxpayer maintained a place of abode for more than 183 days in Virginia during 2012 and was subject to tax as a resident.
07-56 07-56 Rulings of the Tax Commissioner 05/10/2007 Dealer fails to maintain adequate records; Underreported sales
97-306 97-306 Rulings of the Tax Commissioner 07/18/1997 Telecommunications; Telecommunications equipment used by Internet provider
16-30 16-30 Rulings of the Tax Commissioner 03/18/2016 California law allows a Virginia resident to claim the credit on the California nonresident return.
89-162 89-162 Rulings of the Tax Commissioner 05/22/1989 Foreign pension