Document # Public Document # Document Type Date Issued Description
98-150 98-150 Rulings of the Tax Commissioner 10/13/1998 Manufacturing exemption, Co-generation equipment
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
98-149 98-149 Rulings of the Tax Commissioner 10/09/1998 Cotton equipment loaned to farmers; Prefabricated buildings
98-148 98-148 Rulings of the Tax Commissioner 10/09/1998 List of Exemptions, Exceptions and Exclusions
98-145 98-145 Rulings of the Tax Commissioner 10/09/1998 Contractor purchases; Direct pay permit furnished by customer
98-144 98-144 Rulings of the Tax Commissioner 10/08/1998 Specific Types of Local License Taxes
98-143 98-143 Rulings of the Tax Commissioner 10/08/1998 Photography
98-141 98-141 Rulings of the Tax Commissioner 10/08/1998 Exemption Certificates
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
98-139 98-139 Rulings of the Tax Commissioner 10/06/1998 Services-Repair and Installation
10061998 Attorney General's Opinion 10/06/1998 Charitable, cultural, patriotic, historical, and benevolent organizations;Hospitals
10021998 Attorney General's Opinion 10/02/1998 Correcting an erroneous or improper real estate tax assessment
98-138 98-138 Rulings of the Tax Commissioner 10/02/1998 Specific Types of Local License Taxes
98-7 98-137 Tax Bulletins 10/01/1998 Alternative calculation
98-137 98-137 Rulings of the Tax Commissioner 10/01/1998 Tax Bulletin
98-136 98-136 Rulings of the Tax Commissioner 09/24/1998 Interest Rates Third Quarter 1998
98-6 98-136 Tax Bulletins 09/24/1998 Interest Rates; Fourth 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
98-131 98-131 Rulings of the Tax Commissioner 08/19/1998 Returns of Affiliated Corporations