Document # Public Document # Document Type Date Issued Description
97-317 97-317 Rulings of the Tax Commissioner 07/30/1997 Sales solicitation outside Virginia; Gross receipts
97-318 97-318 Rulings of the Tax Commissioner 07/30/1997 Contractors subject to BPOL tax
97-319 97-319 Rulings of the Tax Commissioner 07/30/1997 Services; Repair and installation; Warranties for parts and labor taxable
97-32 97-32 Rulings of the Tax Commissioner 01/31/1997 Resales; Depreciation of inventory
97-320 97-320 Rulings of the Tax Commissioner 07/30/1997 Remittance of tax; Purchaser liable for unpaid tax
97-321 97-321 Rulings of the Tax Commissioner 07/31/1997 Rate of license taxes; Service provider may be subject to business services rate
97-322 97-322 Rulings of the Tax Commissioner 07/29/1997 Medical, dental, and optical supplies and drugs; Pharmacy sales exempt
97-323 97-323 Rulings of the Tax Commissioner 08/01/1997 Rate of license taxes; Real estate brokers classified as contractors
97-324 97-324 Rulings of the Tax Commissioner 08/14/1997 Exceptions; Household goods carrier subject to tax
97-325 97-325 Rulings of the Tax Commissioner 08/15/1997 General; Car sales
97-326 97-326 Rulings of the Tax Commissioner 08/18/1997 All gross receipts from pharmacy's sales taxable
97-327 97-327 Rulings of the Tax Commissioner 08/18/1997 Nonprofit organizations
97-328 97-328 Rulings of the Tax Commissioner 08/18/1997 Interstate transactions; Cemetery monuments constructively received in Virginia
97-329 97-329 Rulings of the Tax Commissioner 08/18/1997 Exemption certificates; Out-of-state resale and exemption certificates
97-33 97-33 Rulings of the Tax Commissioner 01/27/1997 Exceptions; Growth and sale of farm products
97-330 97-330 Rulings of the Tax Commissioner 08/18/1997 Rate of license taxes; Rate applicable to solicitation firm
97-331 97-331 Rulings of the Tax Commissioner 08/08/1997 Real property construction; Government contractors
97-332 97-332 Rulings of the Tax Commissioner 08/27/1997 Occasional sales, including mergers; Federally nonrecognized transfer of assets in reorganization exempt
97-333 97-333 Rulings of the Tax Commissioner 08/27/1997 Deficiency assessments; Audit procedures
97-334 97-334 Rulings of the Tax Commissioner 08/27/1997 Limited liability companies; Unified nonresident tax returns
97-335 97-335 Rulings of the Tax Commissioner 08/27/1997 Limited liability companies; Unified nonresident tax returns
97-337 97-337 Rulings of the Tax Commissioner 08/25/1997 Husband and wife filing separately; Earnings and proportional ownership
97-338 97-338 Rulings of the Tax Commissioner 08/25/1997 Taxable income; In general; Minor's unearned income included in parents' income
97-339 97-339 Rulings of the Tax Commissioner 08/26/1997 Taxable income; Modifications to federal taxable income; Basis adjustment
97-34 97-34 Rulings of the Tax Commissioner 01/31/1997 Application of sales and use taxes; Out-of-state vendors