This library contains Virginia Tax Rulings of the Tax Commissioner, Tax Bulletins, Attorney General Opinions, and Legislative Summaries. Visit the Virginia Law website to search the Virginia Tax Code, Title 58.1 and the Virginia Tax Administrative Code, Title 23, Taxation.
Document # | Public Document # Sort descending | Document Type | Date Issued | Description |
---|---|---|---|---|
96-386 | 96-386 | Rulings of the Tax Commissioner | 12/23/1996 | Manufacturing, processing, assembling or refining; Exemptions; Embroidery machine |
96-387 | 96-387 | Rulings of the Tax Commissioner | 12/26/1996 | Property factor; Construction in process; Removal of capitalized interest from denominator |
96-388 | 96-388 | Rulings of the Tax Commissioner | 12/26/1996 | Payroll factor; Compensation other than salaries |
96-389 | 96-389 | Rulings of the Tax Commissioner | 12/26/1996 | Leases and rentals; Equipment |
96-39 | 96-39 | Rulings of the Tax Commissioner | 04/05/1996 | Occasional sales, including mergers; Purchase of all assets of a business |
96-390 | 96-390 | Rulings of the Tax Commissioner | 12/27/1996 | Coupons, premiums, and cash discounts; Certificate books |
96-391 | 96-391 | Rulings of the Tax Commissioner | 12/27/1996 | Generation skipping transfer (GST) |
96-392 | 96-392 | Rulings of the Tax Commissioner | 12/30/1996 | Resales; Parts and bulk fluids; Automotive oil change and service shop |
96-393 | 96-393 | Rulings of the Tax Commissioner | 12/30/1996 | Taxable income; Modifications to federal taxable income; Royalties; Consolidation with subsidiary |
96-394 | 96-394 | Rulings of the Tax Commissioner | 12/30/1996 | Arbitrary assessments; Refusal to file return |
96-395 | 96-395 | Rulings of the Tax Commissioner | 12/31/1996 | Telecommunications companies; Minimum tax; Gross receipts reported |
96-396 | 96-396 | Rulings of the Tax Commissioner | 12/31/1996 | Computation of net capital; Availability of alternative method of apportioning net capital |
96-397 | 96-397 | Rulings of the Tax Commissioner | 12/18/1996 | Interest Rates; First Quarter 1997 |
96-8 | 96-397 | Tax Bulletins | 12/18/1996 | Interest Rates; First Quarter 1997 |
96-4 | 96-4 | Rulings of the Tax Commissioner | 01/16/1996 | Services; Miscellaneous service enterprises; Security systems |
96-40 | 96-40 | Rulings of the Tax Commissioner | 04/05/1996 | Computer maintenance contract; Sales vs. service |
96-41 | 96-41 | Rulings of the Tax Commissioner | 04/08/1996 | Food sales to state government agencies |
96-42 | 96-42 | Rulings of the Tax Commissioner | 04/10/1996 | Taxable income of partners; Liability of nonresident partners |
96-43 | 96-43 | Rulings of the Tax Commissioner | 04/10/1996 | Manufacturing, processing, assembling, or refining; Research and development |
96-44 | 96-44 | Rulings of the Tax Commissioner | 04/10/1996 | Graphic Design Services |
96-45 | 96-45 | Rulings of the Tax Commissioner | 04/11/1996 | Interstate transactions; School equipment purchased from out-of-state manufacturer |
96-46 | 96-46 | Rulings of the Tax Commissioner | 04/11/1996 | Beauty salon; Untaxed purchases |
96-47 | 96-47 | Rulings of the Tax Commissioner | 04/15/1996 | Medical, dental, and optical supplies and drugs |
96-48 | 96-48 | Rulings of the Tax Commissioner | 04/15/1996 | Hospital equipment; Government contract; Sales vs. service |
96-49 | 96-49 | Rulings of the Tax Commissioner | 04/17/1996 | Services; Repair and installation; System support services |