Document # Public Document # Document Type Date Issued Description
98-204 98-204 Rulings of the Tax Commissioner 12/07/1998 Specific Types of Local License Taxes
98-201 98-201 Rulings of the Tax Commissioner 12/04/1998 Nonprofit organization; Request for exemption
98-202 98-202 Rulings of the Tax Commissioner 12/04/1998 Audit sample technique; Integral part of business activity
98-198 98-198 Rulings of the Tax Commissioner 11/30/1998 Offsite quality control laboratory; Pollution control equipment; Employee meal subsidy; Fuel oil proration; First use of asset
98-200 98-200 Rulings of the Tax Commissioner 11/30/1998 Retention of records; Taxpayer maintains that the tax was paid on one of the aircraft and the other aircraft is not airworthy.
98-199 98-199 Rulings of the Tax Commissioner 11/30/1998 Samples withdrawn from inventory
98-197 98-197 Rulings of the Tax Commissioner 11/30/1998 Agriculture; Permanent fencing
98-192 98-192 Rulings of the Tax Commissioner 11/24/1998 List of Exemptions, Exceptions and Exclusions
98-194 98-194 Rulings of the Tax Commissioner 11/24/1998 Author royalties
98-193 98-193 Rulings of the Tax Commissioner 11/24/1998 Training manuals; Sales vs. service
98-195 98-195 Rulings of the Tax Commissioner 11/24/1998 Earned Income without FAGI
98-196 98-196 Rulings of the Tax Commissioner 11/24/1998 Court Case, BOEHRINGER INGELHEIM PHARMACEUTICALS, INC. VS DEPARTMENT OF TAXATION, COMMONWEALTH OF VIRGINIA
98-190 98-190 Rulings of the Tax Commissioner 11/23/1998 List of Exemptions, Exceptions and Exclusions
98-191 98-191 Rulings of the Tax Commissioner 11/23/1998 Nonprofit Organizations, Private Schools and Churches
98-189 98-189 Rulings of the Tax Commissioner 11/18/1998 Statute of Limitation, Assessment and Payment of Deficiency
98-188 98-188 Rulings of the Tax Commissioner 11/10/1998 Commissary services for a government agency; Services vs. sale
98-187 98-187 Rulings of the Tax Commissioner 11/10/1998 Advertiser; Constructive possession
98-185 98-185 Rulings of the Tax Commissioner 11/05/1998 Nonprofit organizations, Private Schools, and Churches
98-186 98-186 Rulings of the Tax Commissioner 11/05/1998 Subtractions; U.S. currency; Conformity to FAGI
98-184 98-184 Rulings of the Tax Commissioner 11/04/1998 Taxation of Nonresidents
98-182 98-182 Rulings of the Tax Commissioner 10/30/1998 Government contract; "True object" of contract; Exemption certificates
98-181 98-181 Rulings of the Tax Commissioner 10/30/1998 Corporations Conducting Entire Business Within Virginia
98-183 98-183 Rulings of the Tax Commissioner 10/30/1998 Taxation of Nonresidents
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
98-177 98-177 Rulings of the Tax Commissioner 10/29/1998 Apportionment of Income