Document # Public Document # Document Type Date Issued Description
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
98-171 98-171 Rulings of the Tax Commissioner 10/26/1998 Assessment and Payment of Deficiency
98-170 98-170 Rulings of the Tax Commissioner 10/26/1998 Failure to Withhold
98-168 98-168 Rulings of the Tax Commissioner 10/23/1998 Federal limitations on taxation of interstate commerce; Corporate affiliate lacked nexus
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
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
98-162 98-162 Rulings of the Tax Commissioner 10/21/1998 Maintenance vs. manufacturing; Use tax compliance ratio
98-165 98-165 Rulings of the Tax Commissioner 10/21/1998 Sample adjustment denied; Integral part of business activity
98-163 98-163 Rulings of the Tax Commissioner 10/21/1998 Exemption Certificates
98-164 98-164 Rulings of the Tax Commissioner 10/21/1998 Audit Procedures
98-157 98-157 Rulings of the Tax Commissioner 10/20/1998 Leases and rentals; Lease of property between related companies
98-158 98-158 Rulings of the Tax Commissioner 10/20/1998 Extent of federal conformity
98-159 98-159 Rulings of the Tax Commissioner 10/20/1998 Taxes Paid by Residents to Other States
98-161 98-161 Rulings of the Tax Commissioner 10/20/1998 Modular home installation by contractor; "Cost price"
98-160 98-160 Rulings of the Tax Commissioner 10/20/1998 Sales to welding contractors were retail sales
98-156 98-156 Rulings of the Tax Commissioner 10/20/1998 Specific Types of Local License Taxes
98-155 98-155 Rulings of the Tax Commissioner 10/19/1998 Specific Types of Local License Taxes
98-154 98-154 Rulings of the Tax Commissioner 10/16/1998 Exceptions; Manufacturers
98-153 98-153 Rulings of the Tax Commissioner 10/15/1998 Returns of Affiliated Corporations
98-151 98-151 Rulings of the Tax Commissioner 10/14/1998 Photography
98-152 98-152 Rulings of the Tax Commissioner 10/14/1998 Taxable income of partners; "Check-the-box' elections