Document # Public Document # Document Type Date Issued Description
98-123 98-123 Rulings of the Tax Commissioner 07/28/1998 Exemptions
98-124 98-124 Rulings of the Tax Commissioner 07/28/1998 Audit Procedures
98-122 98-122 Rulings of the Tax Commissioner 07/27/1998 Deficiency assessments, multi-level marketing firm that sells nutritional and health care products
98-119 98-119 Rulings of the Tax Commissioner 07/24/1998 Services-Professional or Personal
98-121 98-121 Rulings of the Tax Commissioner 07/24/1998 Deficiency assessments, government contractor providing specific technical and engineering services to the federal government
98-120 98-120 Rulings of the Tax Commissioner 07/24/1998 Deficiency Assessments, LLC, aircraft sales and use tax
98-117 98-117 Rulings of the Tax Commissioner 07/10/1998 Lodging
98-116 98-116 Rulings of the Tax Commissioner 07/01/1998 Deficiency assessment and Payment, Taxpayer did not have nexus with Virginia
98-113 98-113 Rulings of the Tax Commissioner 06/30/1998 Returns of affiliated corporations; Request to change filing status from separate to combined granted.
98-115 98-115 Rulings of the Tax Commissioner 06/30/1998 Returns of affiliated corporations; Request to change filing status from separate to consolidated denied, but combined filing permitted.
98-118 98-118 Legislative Summaries 06/30/1998 1998 Legislative Summary
98-112 98-112 Rulings of the Tax Commissioner 06/30/1998 Returns of affiliated corporations; Corporation and newly acquired subsidiary eligible to file consolidated return.
98-114 98-114 Rulings of the Tax Commissioner 06/30/1998 Returns of affiliated corporations; Request to change filing status from separate to combined granted.
98-5 98-109 Tax Bulletins 06/26/1998 Interest Rates; Third Quarter 1998
98-109 98-109 Rulings of the Tax Commissioner 06/26/1998 Tax Bulletin Third Quarter Interest Rates
98-111 98-111 Rulings of the Tax Commissioner 06/24/1998 Exemption certificates; Dealer responsible for obtaining exemption certificates
98-110 98-110 Rulings of the Tax Commissioner 06/23/1998 Audit procedure; Audit sample based on contested sale.
98-108 98-108 Rulings of the Tax Commissioner 06/10/1998 Government transactions; State commission's sale of official documents.
98-106 98-106 Rulings of the Tax Commissioner 06/09/1998 Occasional sales, including mergers; Purchase of corporation exempt
98-107 98-107 Rulings of the Tax Commissioner 06/08/1998 Manufacturing, processing, assembling, or refining; Industrial materials, machinery/ supplies.
98-104 98-104 Rulings of the Tax Commissioner 05/29/1998 Deficiency assessment; Audit sample upheld.
98-105 98-105 Rulings of the Tax Commissioner 05/29/1998 Services-miscellaneous service enterprises; Contract for services.
98-102 98-102 Rulings of the Tax Commissioner 05/27/1998 Motor fuels; Off-road motor fuel taxable
98-101 98-101 Rulings of the Tax Commissioner 05/26/1998 Nonprofit organizations, private schools, and churches; Inventory donated to schools outside Virginia
98-103 98-103 Rulings of the Tax Commissioner 05/26/1998 Medical, dental, and optical supplies and drugs; Bulk orders of items.