Document # Sort descending Public Document # Document Type Date Issued Description
97-72 97-72 Rulings of the Tax Commissioner 02/18/1997 Manufacturing, processing, assembling, or refining; Exemptions
97-73 97-73 Rulings of the Tax Commissioner 02/18/1997 Miscellaneous service enterprises; Environmental charges
97-74 97-74 Rulings of the Tax Commissioner 02/18/1997 Penalties and Interest; Compliance ratio
97-75 97-75 Rulings of the Tax Commissioner 02/18/1997 Definite place of business
97-76 97-76 Rulings of the Tax Commissioner 02/18/1997 Resales; Computers used then sold
97-77 97-77 Rulings of the Tax Commissioner 02/18/1997 Company president working out of residence on occasional basis
97-78 97-78 Rulings of the Tax Commissioner 02/18/1997 Leases and rentals; Administrative fees included in license and rental fees
97-79 97-79 Rulings of the Tax Commissioner 02/18/1997 Basis of tax; Delivery charges and packing costs; Insurance charges
97-8 97-8 Rulings of the Tax Commissioner 01/16/1997 Real estate brokers and sales agents
97-80 97-80 Rulings of the Tax Commissioner 02/19/1997 Penalties, building supply and lumber stores
97-81 97-81 Rulings of the Tax Commissioner 02/19/1997 Interstate transactions; Nexus
97-82 97-82 Rulings of the Tax Commissioner 02/19/1997 Landscape contractor
97-83 97-83 Rulings of the Tax Commissioner 02/18/1997 Government transactions
97-84 97-84 Rulings of the Tax Commissioner 02/19/1997 Services-professional or personal; Conference and event planning services
97-85 97-85 Rulings of the Tax Commissioner 02/19/1997 Aircraft flight logs; aircraft are not subject to the licensing requirements in Virginia
97-86 97-86 Rulings of the Tax Commissioner 02/19/1997 In general; License issuance and revocation
97-87 97-87 Rulings of the Tax Commissioner 02/20/1997 Medical professional and personal services
97-88 97-88 Rulings of the Tax Commissioner 02/20/1997 In general; Business, professional, and occupational license tax; Multiple businesses
97-89 97-89 Rulings of the Tax Commissioner 02/20/1997 Deficiency assessments; Relief for taxes paid
97-9 97-9 Rulings of the Tax Commissioner 01/17/1997 Definite place of business; Independent truck driver
97-90 97-90 Rulings of the Tax Commissioner 02/20/1997 Delivery-related charges
97-91 97-91 Rulings of the Tax Commissioner 02/20/1997 Arts-in-education nonprofit organization
97-92 97-92 Rulings of the Tax Commissioner 02/21/1997 Sales price included installation charges
97-93 97-93 Rulings of the Tax Commissioner 02/21/1997 Corporate officers' personal liability; Officer not responsible
97-94 97-94 Rulings of the Tax Commissioner 02/21/1997 Floral and gift transactions