Document # Public Document # Document Type Date Issued Description
94-150 94-150 Rulings of the Tax Commissioner 05/16/1994 Nonprofit organizations, private schools, and churches; Provider of billing services to hospitals
94-15 94-15 Rulings of the Tax Commissioner 01/13/1994 Nonprofit organization; Science-Technology center
94-149 94-149 Rulings of the Tax Commissioner 05/13/1994 Publishing and broadcasting; Reporter of current court rulings
94-148 94-148 Rulings of the Tax Commissioner 05/16/1994 Manufacturing, processing, assembling, or refining; Coal crushing equipment
94-147 94-147 Rulings of the Tax Commissioner 05/16/1994 Resales; Warranty documents
94-146 94-146 Rulings of the Tax Commissioner 05/12/1994 Application of sales and use tax; Use tax on sample windows
94-145 94-145 Rulings of the Tax Commissioner 05/02/1994 Bulk purchase of controlled drugs by home health care organization
94-144 94-144 Rulings of the Tax Commissioner 05/09/1994 Staircase manufacturer; Withdrawal from inventory for out-of-state installation; Dust removal system
94-143 94-143 Rulings of the Tax Commissioner 05/12/1994 Computer system operations, recurring purchases and fixed asset purchases.
94-142 94-142 Rulings of the Tax Commissioner 04/29/1994 Restaurant facility; Lease that includes tangible personal property
94-141 94-141 Rulings of the Tax Commissioner 04/29/1994 Consolidated return
94-140 94-140 Rulings of the Tax Commissioner 04/29/1994 Government contractor; Sales vs. service; Corporate officer liability
94-14 94-14 Rulings of the Tax Commissioner 01/13/1994 Coupons, premiums, and cash discounts; Promotional merchandise distributed at no charge
94-139 94-139 Rulings of the Tax Commissioner 04/27/1994 Regulated investment companies and real estate investment trusts; Subsidiaries
94-4 94-138 Tax Bulletins 04/11/1994 Antique Purchases; Retail Sales and Use Tax
94-138 94-138 Rulings of the Tax Commissioner 04/11/1994 Antique purchases by out-of-state dealers.
94-137 94-137 Rulings of the Tax Commissioner 04/28/1994 Institution of learning; Sale of textbooks and software
94-5 94-136 Tax Bulletins 04/22/1994 Interest Rates; Second Quarter 1994
94-136 94-136 Rulings of the Tax Commissioner 04/22/1994 INTEREST RATES SECOND QUARTER 1994
94-135 94-135 Rulings of the Tax Commissioner 04/28/1994 Word processing/repetitive documents; Document copies
94-134 94-134 Rulings of the Tax Commissioner 04/28/1994 Sale of convenience stores; Occasional sale requirements
94-133 94-133 Rulings of the Tax Commissioner 04/26/1994 Government retirement income
94-132 94-132 Rulings of the Tax Commissioner 04/26/1994 Federal limitation on taxation of interstate commerce; Delivery to Virginia customer
94-131 94-131 Rulings of the Tax Commissioner 04/26/1994 Services; Professional or personal; Pneumogram interpretations
94-130 94-130 Rulings of the Tax Commissioner 04/25/1994 Apportionment of income; Gain from sale of wholly owned bank