Document # Public Document # Document Type Date Issued Description
96-229 96-229 Rulings of the Tax Commissioner 09/16/1996 Exemption Certificates; Resale certificates
96-226 96-226 Rulings of the Tax Commissioner 09/12/1996 Museums; Real property
96-225 96-225 Rulings of the Tax Commissioner 09/13/1996 Computers, services, and software; Prewritten software
96-223 96-223 Rulings of the Tax Commissioner 09/12/1996 Agriculture; Contract landscaping
96-222 96-222 Rulings of the Tax Commissioner 09/11/1996 CD Fabrication; Prewritten software
96-221 96-221 Rulings of the Tax Commissioner 09/04/1996 Leases and rentals; Equipment sale/leaseback
96-22 96-22 Rulings of the Tax Commissioner 03/29/1996 Motion Pictures; Stock footage royalties and licensing fees
96-219 96-219 Rulings of the Tax Commissioner 09/04/1996 Construction; Above-ground swimming pools
96-218 96-218 Rulings of the Tax Commissioner 09/05/1996 Manufacturing, processing, assembling, or refining; Liquid nitrogen storage tanks
96-216 96-216 Rulings of the Tax Commissioner 09/05/1996 Leases and rentals; Computer equipment
96-215 96-215 Rulings of the Tax Commissioner 08/30/1996 Returned goods and repossessions; Restocking fee
96-212 96-212 Rulings of the Tax Commissioner 08/29/1996 Nonprofit organizations, private schools, and churches; Teaching materials used at religious conferences/retreats
96-211 96-211 Rulings of the Tax Commissioner 08/27/1996 Application of sales and use tax; Property used or sold outside Virginia
96-21 96-21 Rulings of the Tax Commissioner 03/29/1996 Publishing and broadcasting; Lien newsletters
96-202 96-202 Rulings of the Tax Commissioner 08/30/1996 Transportation equipment; Allocation between common and contract carriage
96-201 96-201 Rulings of the Tax Commissioner 08/20/1996 Audit procedures; Sample purchases
96-200 96-200 Rulings of the Tax Commissioner 08/16/1996 Nonprofit organizations, private schools, and churches; Distribution of free goods during Christmas season
96-20 96-20 Rulings of the Tax Commissioner 03/29/1996 Manufacturing, processing, assembling, or refining; Publishing equipment, supplies, and printing
96-2 96-2 Rulings of the Tax Commissioner 01/04/1996 Telecommunications; Prepaid telephone cards
96-199 96-199 Rulings of the Tax Commissioner 08/19/1996 Processing fees; Tax collected and not remitted; Certificates of exemption
96-197 96-197 Rulings of the Tax Commissioner 08/16/1996 Common carriers; Conveyor system, Dock equipment
96-196 96-196 Rulings of the Tax Commissioner 08/14/1996 Nonprofit organizations, private schools, and churches; Meals sold to schools
96-195 96-195 Rulings of the Tax Commissioner 08/06/1996 Exemption certificates; Certificates of exemption
96-194 96-194 Rulings of the Tax Commissioner 08/13/1996 Printed Materials for Distribution
96-193 96-193 Rulings of the Tax Commissioner 08/09/1996 Penalties and Interest; Waiver of penalty