Document # Public Document # Document Type Date Issued Description
88-142 88-142 Rulings of the Tax Commissioner 06/20/1988 Loss carryback for subsidiary; Consolidated return
92-109 92-109 Rulings of the Tax Commissioner 06/24/1992 Audit Procedures
14-31 14-31 Rulings of the Tax Commissioner 03/05/2014 Taxpayer is permitted a deduction for gross receipts attributable to business conducted in other states
82-91 82-91 Rulings of the Tax Commissioner 12/20/1982 Nontaxed purchases and nontaxed sales and rentals
08-101 08-101 Rulings of the Tax Commissioner 06/18/2008 Photography purchased for possible future use in advertising campaigns is not eligible for the advertising exemption
14-48 14-48 Rulings of the Tax Commissioner 04/02/2014 Pass-Through Entities
00-69 00-69 Rulings of the Tax Commissioner 05/11/2000 Utilities
04-132 04-132 Rulings of the Tax Commissioner 09/16/2004 General contractor purchased tangible personal property for its use
14-65 14-65 Rulings of the Tax Commissioner 05/15/2014 Taxpayer qualified for the disability income subtraction.
88-60 88-60 Rulings of the Tax Commissioner 04/06/1988 Out-of-state contractor; Virginia job site
94-348 94-348 Rulings of the Tax Commissioner 11/23/1994 Major business facility job tax credit; Transportation company
14-149 14-149 Rulings of the Tax Commissioner 08/27/2014 Claim for refund was made prior to the expiration of the statute of limitations.
82-96 82-96 Rulings of the Tax Commissioner 07/07/1982 Equipment purchased or leased by a franchisee
93-47 93-47 Rulings of the Tax Commissioner 03/04/1993 Advertising; In-house advertising by religious group
14-127 14-127 Rulings of the Tax Commissioner 08/07/2014 Tax application to an equipment lease is no longer located in Virginia.
07-122 07-122 Rulings of the Tax Commissioner 07/31/2007 Reduced rate to those food items qualifying under the Food Tax Reduction Program
82-17 82-17 Rulings of the Tax Commissioner 03/04/1982 Domestic International Sales Corporations
14-115 14-115 Rulings of the Tax Commissioner 07/23/2014 Important Information Regarding the Annual Cap for the qualified equity and subordinated debt investments tax credit
95-223 95-223 Rulings of the Tax Commissioner 08/29/1995 Leases and rentals; Combined lease of real and personal property
96-121 96-121 Rulings of the Tax Commissioner 06/07/1996 Construction; Theme park repairs
14-99 14-99 Rulings of the Tax Commissioner 07/02/2014 Domicile
95-135 95-135 Rulings of the Tax Commissioner 05/25/1995 Occasional sales, including mergers; Festival sales
85-166 85-166 Rulings of the Tax Commissioner 09/04/1985 "Resident" and "non-resident" defined
14-167 14-167 Rulings of the Tax Commissioner 09/10/2014 Taxpayer failed to claim the full amount of the prepaid tuition deduction
94-288 94-288 Rulings of the Tax Commissioner 09/23/1994 Subtractions from federal adjusted gross income; Excess alimony recaptured