Document # Public Document # Document Type Date Issued Description
97-342 97-342 Rulings of the Tax Commissioner 08/27/1997 Nonprofit organizations, private schools, and churches; Volunteer recruiting
97-334 97-334 Rulings of the Tax Commissioner 08/27/1997 Limited liability companies; Unified nonresident tax returns
97-335 97-335 Rulings of the Tax Commissioner 08/27/1997 Limited liability companies; Unified nonresident tax returns
97-340 97-340 Rulings of the Tax Commissioner 08/26/1997 Returns of affiliated corporations; Change in method of filing
97-339 97-339 Rulings of the Tax Commissioner 08/26/1997 Taxable income; Modifications to federal taxable income; Basis adjustment
97-337 97-337 Rulings of the Tax Commissioner 08/25/1997 Husband and wife filing separately; Earnings and proportional ownership
97-338 97-338 Rulings of the Tax Commissioner 08/25/1997 Taxable income; In general; Minor's unearned income included in parents' income
97-328 97-328 Rulings of the Tax Commissioner 08/18/1997 Interstate transactions; Cemetery monuments constructively received in Virginia
97-327 97-327 Rulings of the Tax Commissioner 08/18/1997 Nonprofit organizations
97-330 97-330 Rulings of the Tax Commissioner 08/18/1997 Rate of license taxes; Rate applicable to solicitation firm
97-329 97-329 Rulings of the Tax Commissioner 08/18/1997 Exemption certificates; Out-of-state resale and exemption certificates
97-326 97-326 Rulings of the Tax Commissioner 08/18/1997 All gross receipts from pharmacy's sales taxable
97-325 97-325 Rulings of the Tax Commissioner 08/15/1997 General; Car sales
97-324 97-324 Rulings of the Tax Commissioner 08/14/1997 Exceptions; Household goods carrier subject to tax
97-331 97-331 Rulings of the Tax Commissioner 08/08/1997 Real property construction; Government contractors
97-323 97-323 Rulings of the Tax Commissioner 08/01/1997 Rate of license taxes; Real estate brokers classified as contractors
97-321 97-321 Rulings of the Tax Commissioner 07/31/1997 Rate of license taxes; Service provider may be subject to business services rate
97-319 97-319 Rulings of the Tax Commissioner 07/30/1997 Services; Repair and installation; Warranties for parts and labor taxable
97-316 97-316 Rulings of the Tax Commissioner 07/30/1997 Remittance of tax; Failure to separately state tax, over-collected tax
97-318 97-318 Rulings of the Tax Commissioner 07/30/1997 Contractors subject to BPOL tax
97-315 97-315 Rulings of the Tax Commissioner 07/30/1997 Construction; Gate systems installer classified as contractor
97-317 97-317 Rulings of the Tax Commissioner 07/30/1997 Sales solicitation outside Virginia; Gross receipts
97-320 97-320 Rulings of the Tax Commissioner 07/30/1997 Remittance of tax; Purchaser liable for unpaid tax
97-313 97-313 Rulings of the Tax Commissioner 07/29/1997 Penalties and Interest; Property assessed
97-312 97-312 Rulings of the Tax Commissioner 07/29/1997 Concrete wholesaler subject to tax