Document # Public Document # Document Type Date Issued Description
98-88 98-88 Rulings of the Tax Commissioner 05/08/1998 Manufacturing, processing, assembling, or refining; Items used in manufacturing.
05071998 Attorney General's Opinion 05/07/1998 Real property in a retirement community exempt from state recordation taxation.
98-86 98-86 Rulings of the Tax Commissioner 05/07/1998 Occasional sales, including mergers; Sale of rug was occasional sale
98-85 98-85 Rulings of the Tax Commissioner 05/07/1998 Admissions, entertainment, and dues; Historic facilities user fees taxable; Winery facility.
98-84 98-84 Rulings of the Tax Commissioner 05/06/1998 Medical, dental, and optical supplies and drugs; Acupuncture supply purchases were taxable.
98-83 98-83 Rulings of the Tax Commissioner 05/05/1998 Government transactions; Purchases by taxpayer for use in government contract taxable.
98-82 98-82 Rulings of the Tax Commissioner 05/01/1998 Court Case, MCWANE, INC. vs VIRGINIA DEPARTMENT OF TAXATION,
98-80 98-80 Rulings of the Tax Commissioner 04/29/1998 Recordkeeping requirements; Desktop-generated reports
98-81 98-81 Rulings of the Tax Commissioner 04/29/1998 Manufacturing industrial materials, machinery, and supplies; Sanitizing chemicals
98-79 98-79 Rulings of the Tax Commissioner 04/27/1998 Interstate transactions; Advertising brochures
98-78 98-78 Rulings of the Tax Commissioner 04/24/1998 Nonprofit organizations, private schools, and churches; Organization operating retail stores.
98-77 98-77 Rulings of the Tax Commissioner 04/24/1998 Services; Professional or personal; Material used to waterproof vehicles.
98-75 98-75 Rulings of the Tax Commissioner 04/23/1998 Interstate transactions; Credits
98-76 98-76 Rulings of the Tax Commissioner 04/23/1998 Occasional sales, including mergers; Transfer of assets in reorganization.
98-73 98-73 Rulings of the Tax Commissioner 04/22/1998 Construction; Awning fabricator.
98-74 98-74 Rulings of the Tax Commissioner 04/22/1998 Manufacturing, processing, assembling, or refining; Equipment used by sign and banner business.
98-72 98-72 Rulings of the Tax Commissioner 04/21/1998 Deficiency assessments; Lack of records.
98-71 98-71 Rulings of the Tax Commissioner 04/20/1998 Leases and rentals; Services; Repair and installation; Catering equipment and services.
98-69 98-69 Rulings of the Tax Commissioner 04/13/1998 Construction; Escalator manufacturer and installer.
98-67 98-67 Rulings of the Tax Commissioner 04/09/1998 Application of sales and use taxes; Out-of-state catalog retailer.
98-66 98-66 Rulings of the Tax Commissioner 04/09/1998 Nonprofit organizations, private schools, and churches; Nonprofit hospitals; Resales
98-68 98-68 Rulings of the Tax Commissioner 04/08/1998 Services; Miscellaneous service enterprises; Plant care services.
98-3 98-59 Tax Bulletins 03/30/1998 Interest Rates; Second Quarter 1998
98-65 98-65 Rulings of the Tax Commissioner 03/30/1998 Services; Miscellaneous service enterprises; Locksmiths
98-64 98-64 Rulings of the Tax Commissioner 03/27/1998 Occasional sales, including mergers; Construction equipment