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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What does Virginia Ruling of the Tax Commissioner P.D. 09-23 conclude about Restaurant mandatory gratuity?
A mandatory gratuity or service charge up to 20% of the meal price was excluded from taxable sales price. Only the portion above 20% was taxable. Virginia said its website reflected the 2006 law chang…
What does Virginia Ruling of the Tax Commissioner P.D. 09-7 conclude about A registered dealer that failed to collect the sales tax on taxable transactions?
No. The supplier had an independent duty to collect, report, and remit sales tax on taxable sales to the consuming contractor. The contractor's separate use-tax obligation did not erase the dealer's l…
Was a Virginia consumer use-tax appeal timely when the letter was dated one day after the 90-day deadline?
No. The June 18, 2008 assessment had to be appealed by September 16 under the 90-day period quoted in the ruling, but the appeal letter was dated September 17. Virginia treated the protest as time-bar…
What does Virginia Ruling of the Tax Commissioner P.D. 09-4 conclude about Manufacturer of permanent aesthetic injectable implants does not meet exemption qualifications?
No. Although the prescription implant was an FDA Class III medical device administered by physicians, it treated facial wrinkles for cosmetic purposes. It did not replace a missing body part or body f…
What does Virginia Ruling of the Tax Commissioner P.D. 09-3 conclude about Taxpayer prepares direct mail advertising materials?
No, on the stated facts. Customers took title and possession at the producer's out-of-state dock, assumed risk of loss before delivery to the U.S. Postal Service, and exercised no ownership right over…
What does Virginia Ruling of the Tax Commissioner P.D. 09-2 conclude about Lease payments and capital purchases included in the lease payments.?
The real-property portion was not taxable, but the furniture-and-fixtures portion was. The lessor had to support an allocation between tangible personal property and realty; otherwise the full lease p…
Could a municipality use sales-tax revenue from a 10,000-square-foot public-facility expansion to repay newly issued bonds?
No. The proposed 10,000-square-foot addition to a 63,000-square-foot facility was below the statute's 50% expansion threshold. The planned bonds also would be issued after June 30, 2007, outside the l…
Was a museum and trade-show exhibit fabricator a retailer, a real-property contractor, or an industrial manufacturer for Virginia sales tax?
Mostly a retailer, but with project-level exceptions. Exhibits, traveling displays, furniture, graphics, and signs generally remained tangible personal property, so component materials transferred to …
What does Virginia Ruling of the Tax Commissioner P.D. 09-15 conclude about Tax applies to the charges for the fabrication of tangible personal property?
Yes. Cutting contractor-owned bricks into different shapes so they fit masonry arches changed their form and was taxable fabrication. The contractors were users and consumers of the bricks and purchas…
Were Internet-downloaded music and a shower chair sold to an individual exempt from Virginia sales tax?
Yes. Documented music downloads were nontaxable Internet-delivered service transactions, and the shower chair qualified as durable medical equipment because shower seating was listed in the regulation…
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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.