Document # Public Document # Document Type Date Issued Description
98-112 98-112 Rulings of the Tax Commissioner 06/30/1998 Returns of affiliated corporations; Corporation and newly acquired subsidiary eligible to file consolidated return.
98-113 98-113 Rulings of the Tax Commissioner 06/30/1998 Returns of affiliated corporations; Request to change filing status from separate to combined granted.
98-114 98-114 Rulings of the Tax Commissioner 06/30/1998 Returns of affiliated corporations; Request to change filing status from separate to combined granted.
98-118 98-118 Legislative Summaries 06/30/1998 1998 Legislative Summary
98-116 98-116 Rulings of the Tax Commissioner 07/01/1998 Deficiency assessment and Payment, Taxpayer did not have nexus with Virginia
98-117 98-117 Rulings of the Tax Commissioner 07/10/1998 Lodging
98-121 98-121 Rulings of the Tax Commissioner 07/24/1998 Deficiency assessments, government contractor providing specific technical and engineering services to the federal government
98-119 98-119 Rulings of the Tax Commissioner 07/24/1998 Services-Professional or Personal
98-120 98-120 Rulings of the Tax Commissioner 07/24/1998 Deficiency Assessments, LLC, aircraft sales and use tax
98-122 98-122 Rulings of the Tax Commissioner 07/27/1998 Deficiency assessments, multi-level marketing firm that sells nutritional and health care products
98-123 98-123 Rulings of the Tax Commissioner 07/28/1998 Exemptions
98-124 98-124 Rulings of the Tax Commissioner 07/28/1998 Audit Procedures
98-126 98-126 Rulings of the Tax Commissioner 08/04/1998 Coupons, Premiums, and Cash Discounts
98-125 98-125 Rulings of the Tax Commissioner 08/05/1998 Deficiency assessment, manufacturer of materials which are used by other manufacturers
98-129 98-129 Rulings of the Tax Commissioner 08/09/1998 Returns of Affiliated Corporations
98-128 98-128 Rulings of the Tax Commissioner 08/11/1998 Deficiency Assessments, Seller of medical supplies
98-127 98-127 Rulings of the Tax Commissioner 08/11/1998 List of Exemptions, Exceptions and Exclusions
98-130 98-130 Rulings of the Tax Commissioner 08/13/1998 List of Exemptions, Exceptions and Exclusions
98-133 98-133 Rulings of the Tax Commissioner 08/19/1998 Additions to Federal Adjusted Gross Income
98-131 98-131 Rulings of the Tax Commissioner 08/19/1998 Returns of Affiliated Corporations
98-132 98-132 Rulings of the Tax Commissioner 08/19/1998 Husband and Wife Filing Separately
98-134 98-134 Rulings of the Tax Commissioner 08/21/1998 Corporations Conducting Entire Business Within Virginia
09141998 Attorney General's Opinion 09/14/1998 For business license tax purposes, funds travel agency disburses on behalf of clients for travel and accommodation are not included in agency's gross receipts. Funds travel agency receives from travel package it purchases and resells to clients at increased price would be included in agency's gross receipts. Determination whether funds travel agency receives from its clients constitute gross receipts lies with commissioner of revenue and depends on nature of transaction among agency, its clients and recipients of funds.
98-135 98-135 Rulings of the Tax Commissioner 09/15/1998 Attorneys
09171998 Attorney General's Opinion 09/17/1998 Exemption from real property taxation for the elderly or handicapped