Document # Public Document # Document Type Date Issued Description
97-176 97-176 Rulings of the Tax Commissioner 04/16/1997 In general; Business, professional, and occupational license (BPOL) tax; Real property rentals
97-177 97-177 Rulings of the Tax Commissioner 04/16/1997 Audit procedures; Sample not representative of normal business activity
97-178 97-178 Rulings of the Tax Commissioner 04/16/1997 Nexus; Federal limitation on taxation of interstate commerce; Lottery winnings
97-179 97-179 Rulings of the Tax Commissioner 04/17/1997 Limitations on rate of license taxes; BPOL tax; Federal and state taxes
97-18 97-18 Rulings of the Tax Commissioner 01/21/1997 Peddlers; Direct sellers
97-180 97-180 Rulings of the Tax Commissioner 04/18/1997 Nexus; Federal limitation on taxation of interstate commerce; Leased property in state
97-181 97-181 Rulings of the Tax Commissioner 04/18/1997 Medical, dental, and optical suppliers and drugs; Radioactive isotopes
97-182 97-182 Rulings of the Tax Commissioner 04/17/1997 Gross fees of fee basis contractor
97-183 97-183 Rulings of the Tax Commissioner 04/16/1997 In general; Contractors, manufacturers, and banks
97-184 97-184 Rulings of the Tax Commissioner 04/17/1997 Exceptions to the local power to tax; BPOL tax; nonprofit corporations
97-185 97-185 Rulings of the Tax Commissioner 04/18/1997 Out-of-state exchange of Virginia aircraft
97-186 97-186 Rulings of the Tax Commissioner 04/18/1997 Computers, services, and software; licensing, maintenance, and training
97-187 97-187 Rulings of the Tax Commissioner 04/18/1997 Interest income; Virginia apportionable income
97-188 97-188 Rulings of the Tax Commissioner 04/18/1997 Medical, dental, and optical supplies and drugs; Ambulatory infusion pumps
97-189 97-189 Rulings of the Tax Commissioner 04/18/1997 In general; Telephone Service Seller
97-19 97-19 Rulings of the Tax Commissioner 01/24/1997 Exemption certificates; Out-of-state resale exemption certificate
97-190 97-190 Rulings of the Tax Commissioner 04/18/1997 Food and grocery items; delinquent tax; Audit procedures;
97-191 97-191 Rulings of the Tax Commissioner 04/21/1997 Air conditioning service
97-192 97-192 Rulings of the Tax Commissioner 04/21/1997 Exceptions; Nonprofit hospital
97-193 97-193 Rulings of the Tax Commissioner 04/21/1997 Reorganizations; Survival of net operating loss deduction
97-194 97-194 Rulings of the Tax Commissioner 04/21/1997 Statutory and alternate methods; Taxpayer's burden of proof
97-195 97-195 Rulings of the Tax Commissioner 01/10/1997 Common Carriers; Department of Taxation v. National Private Truck Council
97-196 97-196 Rulings of the Tax Commissioner 04/21/1997 Medical, dental and optical supplies and drugs; Nonprescription and disposable medical supplies
97-197 97-197 Rulings of the Tax Commissioner 04/21/1997 Nonprofit organizations, private schools, and churches; Educational corporation
97-198 97-198 Rulings of the Tax Commissioner 04/25/1997 Returns of affiliated corporations; Elections