Document # Public Document # Document Type Date Issued Description
99-294 99-294 Rulings of the Tax Commissioner 09/09/1999 Employee, Independent Contractor Defined
99-245 99-245 Rulings of the Tax Commissioner 08/30/1999 Deficiency assessments, contractor engaged in industrial mechanical and residential plumbing
99-248 99-248 Rulings of the Tax Commissioner 08/30/1999 Deficiency assessments, rock quarry business and stone crushing operation
99-244 99-244 Rulings of the Tax Commissioner 08/30/1999 Withholding of Severance Pay
99-247 99-247 Rulings of the Tax Commissioner 08/30/1999 Assessment of Inheritance Tax
99-246 99-246 Rulings of the Tax Commissioner 08/30/1999 Leases and rentals; Sale and leaseback; Resales; Resale documentation
99-250 99-250 Rulings of the Tax Commissioner 08/30/1999 Deficiency assessments, manufacturer of high-tech navigational equipment
99-241 99-241 Rulings of the Tax Commissioner 08/27/1999 Residency
99-243 99-243 Rulings of the Tax Commissioner 08/27/1999 Assessments, manufacturer of heating/air conditioning/refrigeration equipment
99-242 99-242 Rulings of the Tax Commissioner 08/27/1999 Taxable income; Modifications to federal taxable income; Net operating losses of subsidiary
99-240 99-240 Rulings of the Tax Commissioner 08/25/1999 Telecommunications companies; Internet service provider's minimum tax
99-239 99-239 Rulings of the Tax Commissioner 08/23/1999 Printer; Determining if a manufacturer
99-237 99-237 Rulings of the Tax Commissioner 08/23/1999 Exceptions; Manufacturing
99-238 99-238 Rulings of the Tax Commissioner 08/23/1999 Printer; Sales to out-of-state customers
99-015 Attorney General's Opinion 08/16/1999 Specific types of license taxes
99-236 99-236 Rulings of the Tax Commissioner 08/16/1999 Foreign offices
99-234 99-234 Rulings of the Tax Commissioner 08/13/1999 Determining definite place of business
99-235 99-235 Rulings of the Tax Commissioner 08/13/1999 Assessment converted to corporate officer
99-232 99-232 Rulings of the Tax Commissioner 08/12/1999 Base year; License year
99-233 99-233 Rulings of the Tax Commissioner 08/12/1999 Multiple business activities; Ancillary activities vs. separate business
99-231 99-231 Rulings of the Tax Commissioner 08/11/1999 Record-keeping for corporate purchasing card transactions
99-230 99-230 Rulings of the Tax Commissioner 08/11/1999 Failure to Withhold, Statute of Limitations
99-229 99-229 Rulings of the Tax Commissioner 08/10/1999 Base year; License year
99-228 99-228 Rulings of the Tax Commissioner 08/10/1999 Printer as manufacturer with other sales
99-227 99-227 Rulings of the Tax Commissioner 08/09/1999 Combined return denied, Affiliated corporations not subject to Virginia tax