Virginia State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Virginia, with full citations and the original source on every page.
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Were equipment leases between sister corporations exempt as intracompany transfers for Virginia sales and use tax?
No. Virginia treated affiliated corporations as separate legal entities, so equipment rentals for consideration between sister companies were taxable leases rather than exempt intracompany transfers. …
What did the Fairfax County Circuit Court order in Intersections Inc.'s tax case against Virginia?
The court set aside as contrary to law the tax assessed on license fees Intersections paid to DMS from April 1999 through December 2001. It ordered Virginia to refund $222,848.74 plus statutory intere…
Did a manufacturer's stock sale restart local machinery-and-tools depreciation, and how should an accepted reappraisal affect value?
No. A stock sale changed shareholders but did not transfer the manufacturer's machinery, so the assets kept their original acquisition ages. After the county accepted an outside appraisal, adjusted or…
What did Virginia's 2007 appraisal guidelines require for Land Preservation Tax Credit donations?
For donations made on or after January 1, 2007, the credit application had to include a qualified appraisal by a Virginia-licensed qualified appraiser and the statutory appraiser affidavit. The guidel…
Could taxpayers use transferred Virginia land-preservation credits from a land donation made in 2000?
No. The transfer statute applied only to qualified donations made in tax years beginning on or after January 1, 2002. Limited 2005 relief for earlier donations also failed because the donors could not…
What did Virginia's 2006 reciprocal income-tax agreement with Maryland cover and exclude?
Virginia residents working in Maryland were exempt from Maryland tax on compensation, and Maryland residents working in Virginia received the matching Virginia exemption. The agreement treated a perso…
What Virginia tax underpayment and refund interest rates applied during the first quarter of 2007?
Virginia's January 1-March 31, 2007 rates remained 10% for tax underpayments and assessments and 10% for tax overpayments and refunds. The corresponding federal rates were 8%, and Virginia added two p…
How did Virginia apply sales and use tax to a steel fabricator whose main business was real-property contracting?
Virginia treated the company primarily as a real-property contractor fabricating for its own use, so the manufacturing exemption did not apply and it owed tax on raw materials and taxable third-party …
How did Virginia tax dietary supplements, mixed product packages, shipping-and-handling charges, and distributor renewal fees?
Dietary supplements, vitamins, toothpaste, cream, and the mixed package were taxable at the full then-current rate unless qualifying items were sold by prescription. A combined shipping-and-handling c…
Were a leased restaurant's stainless-steel tables, panels, guards, and door window real-property fixtures or taxable business property?
Virginia upheld the county's classification and denied the refund. The restaurant did not plainly show that the disputed stainless-steel items were intended as permanent fixtures. Under the lease, lan…
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These are official tax letter rulings and advisory opinions issued by Virginia's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.