Document # Public Document # Document Type Date Issued Description
99-300 99-300 Rulings of the Tax Commissioner 11/18/1999 Application of BPOL Tax to Manufacturers
99-30 99-30 Rulings of the Tax Commissioner 03/15/1999 Food and grocery items; Meal service charges
99-3 99-3 Rulings of the Tax Commissioner 01/08/1999 Coalfield employment enhancement tax credit; Deferral period
99-299 99-299 Rulings of the Tax Commissioner 11/18/1999 Apportionment of Income
99-298 99-298 Rulings of the Tax Commissioner 11/18/1999 Foreign Source Income Subtraction Adjustmented
99-297 99-297 Rulings of the Tax Commissioner 11/15/1999 Deficiency assessments, successor corporation liable for assessment payment
99-296 99-296 Rulings of the Tax Commissioner 11/17/1999 Exceptions; Software design, development, and copying
99-11 99-295 Tax Bulletins 10/01/1999 Retail Sales and Use Tax; Food Tax Reduction Program
99-294 99-294 Rulings of the Tax Commissioner 09/09/1999 Employee, Independent Contractor Defined
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
99-291 99-291 Rulings of the Tax Commissioner 11/12/1999 Deficiency assessments, manufacturer of outdoor power equipment
99-290 99-290 Rulings of the Tax Commissioner 11/08/1999 Taxation of Consultants
99-29 99-29 Rulings of the Tax Commissioner 03/15/1999 Audit sample; Exemption certificates; Government contractor
99-289 99-289 Rulings of the Tax Commissioner 11/08/1999 Shipping and handling Charges
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
99-286 99-286 Rulings of the Tax Commissioner 11/05/1999 Refund of tax
99-285 99-285 Rulings of the Tax Commissioner 10/15/1999 Exemption certificate is not consistent with the type of exemption claimed
99-284 99-284 Rulings of the Tax Commissioner 10/14/1999 Nonprofit Organization
99-283 99-283 Rulings of the Tax Commissioner 10/14/1999 Computers, services, and software; Maintenance contracts
99-282 99-282 Rulings of the Tax Commissioner 10/15/1999 Combined Return, Affiliated Corporations
99-281 99-281 Rulings of the Tax Commissioner 10/14/1999 Combined Return, Affiliated Corporations
99-280 99-280 Rulings of the Tax Commissioner 10/14/1999 Combined Return, Affiliated Corporations
99-28 99-28 Rulings of the Tax Commissioner 03/15/1999 Purchase mark-up audit procedure; Disclosure of tax information