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 |
---|---|---|---|---|
97-145 | 97-145 | Rulings of the Tax Commissioner | 03/21/1997 | Exceptions to the local license tax; Business of renting real estate |
97-146 | 97-146 | Rulings of the Tax Commissioner | 03/27/1997 | Sales at wholesale from place of manufacture |
97-147 | 97-147 | Rulings of the Tax Commissioner | 03/27/1997 | Resident estates and trusts defined; Domicile of the decedent and beneficiary; Trust business |
97-148 | 97-148 | Rulings of the Tax Commissioner | 03/28/1997 | Allocation of income; Income from operational function |
97-149 | 97-149 | Rulings of the Tax Commissioner | 03/28/1997 | Administrative remedies; Purchase markup method; Failure to provide more complete documentation |
97-15 | 97-15 | Rulings of the Tax Commissioner | 01/21/1997 | Manufacturing, processing, assembling, or refining; Tally equipment and grinder used by lumber manufacturer |
97-150 | 97-150 | Rulings of the Tax Commissioner | 03/28/1997 | Government transactions; Meals and lodging; Exemption from sales and use taxes |
97-151 | 97-151 | Rulings of the Tax Commissioner | 03/28/1997 | Utilities; Fuel for domestic consumption; Exemption from sales and use taxes |
97-152 | 97-152 | Rulings of the Tax Commissioner | 03/28/1997 | Application of sales and use taxes; Use tax; Food service management company contracts with nonprofit entities |
97-153 | 97-153 | Rulings of the Tax Commissioner | 03/31/1997 | Publishing and broadcasting; Exemption for production of video documentary |
97-154 | 97-154 | Rulings of the Tax Commissioner | 03/31/1997 | Sales factor; Exclusion of foreign income |
97-155 | 97-155 | Rulings of the Tax Commissioner | 03/31/1997 | Exceptions; Business, professional, and occupational license (BPOL) tax; Public service corporations; Charter party carriers |
97-156 | 97-156 | Rulings of the Tax Commissioner | 03/31/1997 | Construction; Contractors and retailers distinguished |
97-157 | 97-157 | Rulings of the Tax Commissioner | 04/02/1997 | Unrelated business taxable income |
97-158 | 97-158 | Rulings of the Tax Commissioner | 04/07/1997 | Manufacturing, Research and developmentt |
97-159 | 97-159 | Rulings of the Tax Commissioner | 04/08/1997 | Manufacturing, processing, assembling, or refining; Fabrication; . |
97-16 | 97-16 | Rulings of the Tax Commissioner | 01/22/1997 | In general; Out-of-state contractors |
97-160 | 97-160 | Rulings of the Tax Commissioner | 04/04/1997 | Government Transactions; Service contracts |
97-161 | 97-161 | Rulings of the Tax Commissioner | 04/08/1997 | Nonprofit organizations, private schools, and churches; Independent nonprofit hospital clinics |
97-162 | 97-162 | Rulings of the Tax Commissioner | 04/08/1997 | Durable medical equipment and devices |
97-163 | 97-163 | Rulings of the Tax Commissioner | 04/10/1997 | Returns of affiliated corporations; First year election of affiliated group |
97-164 | 97-164 | Rulings of the Tax Commissioner | 04/10/1997 | Loggers |
97-165 | 97-165 | Rulings of the Tax Commissioner | 04/11/1997 | Exceptions; Liquid oxygen producers |
97-166 | 97-166 | Rulings of the Tax Commissioner | 04/11/1997 | Refund of gross receipts tax |
97-167 | 97-167 | Rulings of the Tax Commissioner | 04/11/1997 | Pass through receipts |