Document # Public Document # Document Type Date Issued Description
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
97-199 97-199 Rulings of the Tax Commissioner 04/25/1997 Character of occasional sales; Series of transactions
97-2 97-2 Rulings of the Tax Commissioner 01/13/1997 Locality with population under 25,000
97-2 97-128 Tax Bulletins 03/20/1997 Interest Rates; Second Quarter 1997
97-20 97-20 Rulings of the Tax Commissioner 01/24/1997 Construction; Water clarifier
97-200 97-200 Rulings of the Tax Commissioner 04/25/1997 Retailers and wholesalers
97-201 97-201 Rulings of the Tax Commissioner 04/25/1997 Contracting business; L-P gas supplier
97-202 97-202 Rulings of the Tax Commissioner 02/28/1997 Childrens' Unearned Income
97-203 97-203 Rulings of the Tax Commissioner 04/18/1997 Taxes Paid To Other States