Document # Public Document # Document Type Date Issued Description
99-100 99-100 Rulings of the Tax Commissioner 05/06/1999 Brokers and commission merchants
99-10 99-10 Rulings of the Tax Commissioner 01/11/1999 Employee vs. independent contractor; Business classification
99-1 99-1 Tax Bulletins 01/04/1999 Personal Property Tax Relief Act of 1998: Income Tax Treatment; Personal property tax on vehicles
99-1 99-1 Rulings of the Tax Commissioner 01/04/1999 Personal Property Tax Relief Act of 1998: Income Tax Treatment of Tax Relief
98-99 98-99 Rulings of the Tax Commissioner 05/22/1998 Florists and nurseries; Landscaping services and materials.
98-98 98-98 Rulings of the Tax Commissioner 05/15/1998 Tax Bulletin
98-4 98-98 Tax Bulletins 05/15/1998 Exemption for nonprescription drugs and proprietary medicines
98-97 98-97 Rulings of the Tax Commissioner 05/20/1998 Advertising; Printed materials used in in-house advertising.
98-96 98-96 Rulings of the Tax Commissioner 05/19/1998 Nonprofit organizations, private schools, and churches; Meals furnished to nonprofit hospital.
98-95 98-95 Rulings of the Tax Commissioner 05/19/1998 Nonprofit organizations, private schools, and churches; Meals furnished to nonprofit hospital.
98-94 98-94 Rulings of the Tax Commissioner 05/19/1998 Leases and rentals; Purchase options were taxable leases.
98-93 98-93 Rulings of the Tax Commissioner 05/18/1998 Transportation equipment; Vehicles, vessels; Foreign-registered yacht exempt
98-92 98-92 Rulings of the Tax Commissioner 05/15/1998 Nonprofit organizations, private schools, and churches; Child protection organization
98-91 98-91 Rulings of the Tax Commissioner 05/15/1998 Nonprofit organizations, private schools, and churches; Youth athletic organization.
98-90 98-90 Rulings of the Tax Commissioner 05/18/1998 Services; repair and installation; Extended service warranty not taxable
98-9 98-9 Rulings of the Tax Commissioner 01/20/1998 Government transactions; Telecommunication equipment purchase.
98-89 98-89 Rulings of the Tax Commissioner 05/08/1998 Photography; Photo developing equipment.
98-88 98-88 Rulings of the Tax Commissioner 05/08/1998 Manufacturing, processing, assembling, or refining; Items used in manufacturing.
98-87 98-87 Rulings of the Tax Commissioner 05/08/1998 Deficiency assessment; Estimated assessment; lack of documents.
98-86 98-86 Rulings of the Tax Commissioner 05/07/1998 Occasional sales, including mergers; Sale of rug was occasional sale
98-85 98-85 Rulings of the Tax Commissioner 05/07/1998 Admissions, entertainment, and dues; Historic facilities user fees taxable; Winery facility.
98-84 98-84 Rulings of the Tax Commissioner 05/06/1998 Medical, dental, and optical supplies and drugs; Acupuncture supply purchases were taxable.
98-83 98-83 Rulings of the Tax Commissioner 05/05/1998 Government transactions; Purchases by taxpayer for use in government contract taxable.
98-82 98-82 Rulings of the Tax Commissioner 05/01/1998 Court Case, MCWANE, INC. vs VIRGINIA DEPARTMENT OF TAXATION,
98-81 98-81 Rulings of the Tax Commissioner 04/29/1998 Manufacturing industrial materials, machinery, and supplies; Sanitizing chemicals