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 # Sort descending | Public Document # | Document Type | Date Issued | Description |
---|---|---|---|---|
97-10 | 97-10 | Rulings of the Tax Commissioner | 01/17/1997 | In general; Auctioneer commissions |
97-100 | 97-100 | Rulings of the Tax Commissioner | 02/24/1997 | Occasional sales, including mergers; Sale of substantially all assets of the seller |
97-101 | 97-101 | Rulings of the Tax Commissioner | 02/18/1997 | Tax bulletin |
97-102 | 97-102 | Rulings of the Tax Commissioner | 02/26/1997 | Construction; Improvements to real property |
97-103 | 97-103 | Rulings of the Tax Commissioner | 02/26/1997 | Medical, dental, and optical supplies and drugs; Sales to nursing homes and patients |
97-104 | 97-104 | Rulings of the Tax Commissioner | 02/26/1997 | Penalties and Interest; Failure to comply with prior audit |
97-105 | 97-105 | Rulings of the Tax Commissioner | 02/28/1997 | Returns of affiliated corporations; Eligibility to file on consolidated basis; Newly acquired subsidiary |
97-106 | 97-106 | Rulings of the Tax Commissioner | 02/25/1997 | Status of purchaser as an agent |
97-107 | 97-107 | Rulings of the Tax Commissioner | 02/27/1997 | Exemption for churches. |
97-108 | 97-108 | Rulings of the Tax Commissioner | 02/28/1997 | Nonprofit organizations |
97-109 | 97-109 | Rulings of the Tax Commissioner | 02/28/1997 | Nexus |
97-11 | 97-11 | Rulings of the Tax Commissioner | 01/17/1997 | Limitations on rate of license taxes; New businesses; Power and telephone utilities; Time of payment of tax |
97-110 | 97-110 | Rulings of the Tax Commissioner | 02/28/1997 | Government transactions; Contractor's purchases on behalf of government |
97-111 | 97-111 | Rulings of the Tax Commissioner | 02/28/1997 | Nonprofit organizations |
97-112 | 97-112 | Rulings of the Tax Commissioner | 02/28/1997 | Audit, Direct and indirect cost |
97-113 | 97-113 | Rulings of the Tax Commissioner | 03/03/1997 | Water treatment system for dry kiln boiler |
97-114 | 97-114 | Rulings of the Tax Commissioner | 03/03/1997 | Gross receipts |
97-115 | 97-115 | Rulings of the Tax Commissioner | 03/05/1997 | BPOL Tax; Private Service Corporation |
97-116 | 97-116 | Rulings of the Tax Commissioner | 03/06/1997 | Nonprofit college; Lodging |
97-117 | 97-117 | Rulings of the Tax Commissioner | 03/06/1997 | Royalty based pricing |
97-118 | 97-118 | Rulings of the Tax Commissioner | 03/07/1997 | Gross receipts from retail sales; Lottery ticket sales |
97-119 | 97-119 | Rulings of the Tax Commissioner | 03/07/1997 | Construction; Cabinets |
97-12 | 97-12 | Rulings of the Tax Commissioner | 01/17/1997 | Subtractions from federal adjusted gross income; Foreign source income; Salary and other allowances |
97-120 | 97-120 | Rulings of the Tax Commissioner | 03/05/1997 | Medical, Dental, and Optical Supplies and Drugs; Durable medical equipment |
97-121 | 97-121 | Rulings of the Tax Commissioner | 03/07/1997 | Resident estates and trusts defined; Fiduciary's domicile |