Document # Public Document # Document Type Date Issued Description
98-182 98-182 Rulings of the Tax Commissioner 10/30/1998 Government contract; "True object" of contract; Exemption certificates
98-183 98-183 Rulings of the Tax Commissioner 10/30/1998 Taxation of Nonresidents
98-179 98-179 Rulings of the Tax Commissioner 10/29/1998 Penalties, Interest
98-176 98-176 Rulings of the Tax Commissioner 10/29/1998 Federal limitations on taxation of interstate commerce; Provision of computer services exceeded solicitation of orders
98-178 98-178 Rulings of the Tax Commissioner 10/29/1998 Returns of Affiliated Corporations
98-180 98-180 Rulings of the Tax Commissioner 10/29/1998 Exemptions
98-177 98-177 Rulings of the Tax Commissioner 10/29/1998 Apportionment of Income
98-175 98-175 Rulings of the Tax Commissioner 10/28/1998 Returns of Affiliated Corporations
10281998 Attorney General's Opinion 10/28/1998 Charitable, cultural, patriotic, historical, and benevolent organizations
98-170 98-170 Rulings of the Tax Commissioner 10/26/1998 Failure to Withhold
98-171 98-171 Rulings of the Tax Commissioner 10/26/1998 Assessment and Payment of Deficiency
98-173 98-173 Rulings of the Tax Commissioner 10/26/1998 List of Exemptions, Exceptions and Exclusions
98-174 98-174 Rulings of the Tax Commissioner 10/26/1998 Waiver of Time Limitation
98-172 98-172 Rulings of the Tax Commissioner 10/26/1998 Samples withdrawals from out-of-state inventory for free distribution by salesmen in Virginia
98-169 98-169 Rulings of the Tax Commissioner 10/23/1998 Allocation of Income
98-167 98-167 Rulings of the Tax Commissioner 10/23/1998 List of Exemptions, Exceptions and Exclusions
98-168 98-168 Rulings of the Tax Commissioner 10/23/1998 Federal limitations on taxation of interstate commerce; Corporate affiliate lacked nexus
10221998 Attorney General's Opinion 10/22/1998 Subpoena duces tecum; proper judicial order; disclosure of confidential tax information
98-166 98-166 Rulings of the Tax Commissioner 10/22/1998 Failure to Withhold
98-164 98-164 Rulings of the Tax Commissioner 10/21/1998 Audit Procedures
98-163 98-163 Rulings of the Tax Commissioner 10/21/1998 Exemption Certificates
98-165 98-165 Rulings of the Tax Commissioner 10/21/1998 Sample adjustment denied; Integral part of business activity
98-162 98-162 Rulings of the Tax Commissioner 10/21/1998 Maintenance vs. manufacturing; Use tax compliance ratio
98-159 98-159 Rulings of the Tax Commissioner 10/20/1998 Taxes Paid by Residents to Other States
98-156 98-156 Rulings of the Tax Commissioner 10/20/1998 Specific Types of Local License Taxes