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. |
98-112 |
98-112 |
Rulings of the Tax Commissioner |
06/30/1998 |
Returns of affiliated corporations; Corporation and newly acquired subsidiary eligible to file consolidated return. |
98-111 |
98-111 |
Rulings of the Tax Commissioner |
06/24/1998 |
Exemption certificates; Dealer responsible for obtaining exemption certificates |
98-110 |
98-110 |
Rulings of the Tax Commissioner |
06/23/1998 |
Audit procedure; Audit sample based on contested sale. |
98-11 |
98-11 |
Rulings of the Tax Commissioner |
01/20/1998 |
Occasional sales, including mergers; Sales of hotels in a series. |
98-5 |
98-109 |
Tax Bulletins |
06/26/1998 |
Interest Rates; Third Quarter 1998 |
98-109 |
98-109 |
Rulings of the Tax Commissioner |
06/26/1998 |
Tax Bulletin Third Quarter Interest Rates |
98-108 |
98-108 |
Rulings of the Tax Commissioner |
06/10/1998 |
Government transactions; State commission's sale of official documents. |
98-107 |
98-107 |
Rulings of the Tax Commissioner |
06/08/1998 |
Manufacturing, processing, assembling, or refining; Industrial materials, machinery/ supplies. |
98-106 |
98-106 |
Rulings of the Tax Commissioner |
06/09/1998 |
Occasional sales, including mergers; Purchase of corporation exempt |
98-105 |
98-105 |
Rulings of the Tax Commissioner |
05/29/1998 |
Services-miscellaneous service enterprises; Contract for services. |
98-104 |
98-104 |
Rulings of the Tax Commissioner |
05/29/1998 |
Deficiency assessment; Audit sample upheld. |
98-103 |
98-103 |
Rulings of the Tax Commissioner |
05/26/1998 |
Medical, dental, and optical supplies and drugs; Bulk orders of items. |
98-102 |
98-102 |
Rulings of the Tax Commissioner |
05/27/1998 |
Motor fuels; Off-road motor fuel taxable |
98-101 |
98-101 |
Rulings of the Tax Commissioner |
05/26/1998 |
Nonprofit organizations, private schools, and churches; Inventory donated to schools outside Virginia |
98-100 |
98-100 |
Rulings of the Tax Commissioner |
05/22/1998 |
Mobile homes; Set up components. |
98-10 |
98-10 |
Rulings of the Tax Commissioner |
01/20/1998 |
Tax on construction material purchased and used at a sawmill |
98-1 |
98-1 |
Rulings of the Tax Commissioner |
01/13/1998 |
Taxes paid by residents to other states; Capital gain tax on timber sale. |
97-99 |
97-99 |
Rulings of the Tax Commissioner |
02/24/1997 |
Exempt occasional sale |
97-98 |
97-98 |
Rulings of the Tax Commissioner |
02/24/1997 |
Taxes Paid by Residents to Other States |
97-97 |
97-97 |
Rulings of the Tax Commissioner |
02/24/1997 |
Nonresident partnerships |
97-96 |
97-96 |
Rulings of the Tax Commissioner |
02/21/1997 |
Occasional sales; Liquidating sales |
97-95 |
97-95 |
Rulings of the Tax Commissioner |
02/21/1997 |
Resale certificates |
97-94 |
97-94 |
Rulings of the Tax Commissioner |
02/21/1997 |
Floral and gift transactions |
97-93 |
97-93 |
Rulings of the Tax Commissioner |
02/21/1997 |
Corporate officers' personal liability; Officer not responsible |