Document # Public Document # Document Type Date Issued Description
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.
98-105 98-105 Rulings of the Tax Commissioner 05/29/1998 Services-miscellaneous service enterprises; Contract for services.
98-104 98-104 Rulings of the Tax Commissioner 05/29/1998 Deficiency assessment; Audit sample upheld.
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.
98-99 98-99 Rulings of the Tax Commissioner 05/22/1998 Florists and nurseries; Landscaping services and materials.
98-100 98-100 Rulings of the Tax Commissioner 05/22/1998 Mobile homes; Set up components.
98-97 98-97 Rulings of the Tax Commissioner 05/20/1998 Advertising; Printed materials used in in-house advertising.
98-94 98-94 Rulings of the Tax Commissioner 05/19/1998 Leases and rentals; Purchase options were taxable leases.
98-95 98-95 Rulings of the Tax Commissioner 05/19/1998 Nonprofit organizations, private schools, and churches; Meals furnished to nonprofit hospital.
98-96 98-96 Rulings of the Tax Commissioner 05/19/1998 Nonprofit organizations, private schools, and churches; Meals furnished to nonprofit hospital.
98-90 98-90 Rulings of the Tax Commissioner 05/18/1998 Services; repair and installation; Extended service warranty not taxable
98-93 98-93 Rulings of the Tax Commissioner 05/18/1998 Transportation equipment; Vehicles, vessels; Foreign-registered yacht exempt
98-4 98-98 Tax Bulletins 05/15/1998 Exemption for nonprescription drugs and proprietary medicines
98-92 98-92 Rulings of the Tax Commissioner 05/15/1998 Nonprofit organizations, private schools, and churches; Child protection organization
98-98 98-98 Rulings of the Tax Commissioner 05/15/1998 Tax Bulletin
98-91 98-91 Rulings of the Tax Commissioner 05/15/1998 Nonprofit organizations, private schools, and churches; Youth athletic organization.
98-89 98-89 Rulings of the Tax Commissioner 05/08/1998 Photography; Photo developing equipment.
98-87 98-87 Rulings of the Tax Commissioner 05/08/1998 Deficiency assessment; Estimated assessment; lack of documents.
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