Document # Public Document # Document Type Date Issued Description
99-299 99-299 Rulings of the Tax Commissioner 11/18/1999 Apportionment of Income
99-302 99-302 Rulings of the Tax Commissioner 11/17/1999 Leases and Rentals
99-296 99-296 Rulings of the Tax Commissioner 11/17/1999 Exceptions; Software design, development, and copying
99-297 99-297 Rulings of the Tax Commissioner 11/15/1999 Deficiency assessments, successor corporation liable for assessment payment
99-291 99-291 Rulings of the Tax Commissioner 11/12/1999 Deficiency assessments, manufacturer of outdoor power equipment
99-293 99-293 Rulings of the Tax Commissioner 11/12/1999 Land preservation tax credit; Eligible donee
99-292 99-292 Rulings of the Tax Commissioner 11/12/1999 Technical Services Fees
99-289 99-289 Rulings of the Tax Commissioner 11/08/1999 Shipping and handling Charges
99-290 99-290 Rulings of the Tax Commissioner 11/08/1999 Taxation of Consultants
99-286 99-286 Rulings of the Tax Commissioner 11/05/1999 Refund of tax
99-288 99-288 Rulings of the Tax Commissioner 11/05/1999 Failure to withhold by an out-of-state employer doing business in Virginia
99-287 99-287 Rulings of the Tax Commissioner 11/05/1999 Residency
99-074 Attorney General's Opinion 10/29/1999 Calculation of rollback taxes
99-277 99-277 Rulings of the Tax Commissioner 10/15/1999 Combined Return, Affiliated Corporations
99-282 99-282 Rulings of the Tax Commissioner 10/15/1999 Combined Return, Affiliated Corporations
99-285 99-285 Rulings of the Tax Commissioner 10/15/1999 Exemption certificate is not consistent with the type of exemption claimed
99-278 99-278 Rulings of the Tax Commissioner 10/14/1999 Federal limitation on taxation of interstate commerce; Warranty service by third party
99-280 99-280 Rulings of the Tax Commissioner 10/14/1999 Combined Return, Affiliated Corporations
99-283 99-283 Rulings of the Tax Commissioner 10/14/1999 Computers, services, and software; Maintenance contracts
99-284 99-284 Rulings of the Tax Commissioner 10/14/1999 Nonprofit Organization
99-279 99-279 Rulings of the Tax Commissioner 10/14/1999 Residency
99-281 99-281 Rulings of the Tax Commissioner 10/14/1999 Combined Return, Affiliated Corporations
99-276 99-276 Rulings of the Tax Commissioner 10/13/1999 Construction; Nonprofits; private schools and churches; Church windows
99-275 99-275 Rulings of the Tax Commissioner 10/08/1999 Insurance activity
99-274 99-274 Rulings of the Tax Commissioner 10/08/1999 Residency