Document # Public Document # Document Type Date Issued Description
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
97-318 97-318 Rulings of the Tax Commissioner 07/30/1997 Contractors subject to BPOL tax
97-316 97-316 Rulings of the Tax Commissioner 07/30/1997 Remittance of tax; Failure to separately state tax, over-collected 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
97-319 97-319 Rulings of the Tax Commissioner 07/30/1997 Services; Repair and installation; Warranties for parts and labor taxable
97-314 97-314 Rulings of the Tax Commissioner 07/29/1997 Manufacturing, processing, assembling, or refining; Rented video tape containers subject to tax
97-322 97-322 Rulings of the Tax Commissioner 07/29/1997 Medical, dental, and optical supplies and drugs; Pharmacy sales exempt
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
97-310 97-310 Rulings of the Tax Commissioner 07/28/1997 Exceptions; In-house investment services exempt
97-311 97-311 Rulings of the Tax Commissioner 07/28/1997 Packaging; Purchases of plastic stretch wrap exempt
97-309 97-309 Rulings of the Tax Commissioner 07/25/1997 Wholesale and retail sales
97-307 97-307 Rulings of the Tax Commissioner 07/22/1997 Taxpayers do not qualify as corporate officers as defined under the statute
97-308 97-308 Rulings of the Tax Commissioner 07/22/1997 Payroll factor might be excluded in apportionment of gross receipts
97-305 97-305 Rulings of the Tax Commissioner 07/18/1997 Exceptions; Wholesaler with no definite place of business in locality not taxable
97-306 97-306 Rulings of the Tax Commissioner 07/18/1997 Telecommunications; Telecommunications equipment used by Internet provider
97-304 97-304 Rulings of the Tax Commissioner 07/18/1997 Film processing was taxable
97-303 97-303 Rulings of the Tax Commissioner 07/16/1997 Deficiency assessments; Audit method for estimating sales upheld
97-302 97-302 Rulings of the Tax Commissioner 07/11/1997 Application for refund; Refund to customer
97-301 97-301 Rulings of the Tax Commissioner 07/07/1997 Taxes paid by residents to other states; Border credit denied for taxes paid on business income