Document # Public Document # Document Type Date Issued Description
97-167 97-167 Rulings of the Tax Commissioner 04/11/1997 Pass through receipts
97-168 97-168 Rulings of the Tax Commissioner 04/11/1997 Alcoholic beverages tax; Multiple taxation
97-169 97-169 Rulings of the Tax Commissioner 04/11/1997 Leases and rentals; Golf balls
97-17 97-17 Rulings of the Tax Commissioner 01/22/1997 Storage bins for feed or grain; Construction; Agriculture
97-170 97-170 Rulings of the Tax Commissioner 04/14/1997 Withholding definitions; Employee
97-171 97-171 Rulings of the Tax Commissioner 04/14/1997 Extension of time for filing returns; Short period returns
97-172 97-172 Rulings of the Tax Commissioner 04/15/1997 In general; Contractors; Use of sealers
97-173 97-173 Rulings of the Tax Commissioner 04/15/1997 Secrecy of returns; Local licensing information
97-174 97-174 Rulings of the Tax Commissioner 04/16/1997 BPOL tax; Employees
97-175 97-175 Rulings of the Tax Commissioner 04/16/1997 Rate limitations; BPOL tax; Retail sales
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