Document # Public Document # Document Type Date Issued Description
98-146 98-146 Rulings of the Tax Commissioner 10/09/1998 List of Exemptions, Exceptions and Exclusions
98-147 98-147 Rulings of the Tax Commissioner 10/09/1998 Application of sales and use taxes; Visits by out-of-state dealer did not establish nexus
98-141 98-141 Rulings of the Tax Commissioner 10/08/1998 Exemption Certificates
98-144 98-144 Rulings of the Tax Commissioner 10/08/1998 Specific Types of Local License Taxes
98-142 98-142 Rulings of the Tax Commissioner 10/08/1998 List of Exemptions, Exceptions and Exclusions
98-140 98-140 Rulings of the Tax Commissioner 10/07/1998 Franchisor subject to tax
10061998 Attorney General's Opinion 10/06/1998 Charitable, cultural, patriotic, historical, and benevolent organizations;Hospitals
98-138 98-138 Rulings of the Tax Commissioner 10/02/1998 Specific Types of Local License Taxes
10021998 Attorney General's Opinion 10/02/1998 Correcting an erroneous or improper real estate tax assessment
98-137 98-137 Rulings of the Tax Commissioner 10/01/1998 Tax Bulletin
98-7 98-137 Tax Bulletins 10/01/1998 Alternative calculation
98-6 98-136 Tax Bulletins 09/24/1998 Interest Rates; Fourth Quarter 1998
98-136 98-136 Rulings of the Tax Commissioner 09/24/1998 Interest Rates Third Quarter 1998
09221998 Attorney General's Opinion 09/22/1998 Admissions; "charitable purpose" and "gross receipts"
09171998 Attorney General's Opinion 09/17/1998 Exemption from real property taxation for the elderly or handicapped
98-135 98-135 Rulings of the Tax Commissioner 09/15/1998 Attorneys
09141998 Attorney General's Opinion 09/14/1998 For business license tax purposes, funds travel agency disburses on behalf of clients for travel and accommodation are not included in agency's gross receipts. Funds travel agency receives from travel package it purchases and resells to clients at increased price would be included in agency's gross receipts. Determination whether funds travel agency receives from its clients constitute gross receipts lies with commissioner of revenue and depends on nature of transaction among agency, its clients and recipients of funds.
98-134 98-134 Rulings of the Tax Commissioner 08/21/1998 Corporations Conducting Entire Business Within Virginia
98-132 98-132 Rulings of the Tax Commissioner 08/19/1998 Husband and Wife Filing Separately
98-133 98-133 Rulings of the Tax Commissioner 08/19/1998 Additions to Federal Adjusted Gross Income
98-131 98-131 Rulings of the Tax Commissioner 08/19/1998 Returns of Affiliated Corporations
98-127 98-127 Rulings of the Tax Commissioner 08/11/1998 List of Exemptions, Exceptions and Exclusions
98-129 98-129 Rulings of the Tax Commissioner 08/09/1998 Returns of Affiliated Corporations
98-125 98-125 Rulings of the Tax Commissioner 08/05/1998 Deficiency assessment, manufacturer of materials which are used by other manufacturers
98-126 98-126 Rulings of the Tax Commissioner 08/04/1998 Coupons, Premiums, and Cash Discounts