Document # Public Document # Document Type Date Issued Description
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
97-326 97-326 Rulings of the Tax Commissioner 08/18/1997 All gross receipts from pharmacy's sales taxable
97-330 97-330 Rulings of the Tax Commissioner 08/18/1997 Rate of license taxes; Rate applicable to solicitation firm
97-327 97-327 Rulings of the Tax Commissioner 08/18/1997 Nonprofit organizations
97-329 97-329 Rulings of the Tax Commissioner 08/18/1997 Exemption certificates; Out-of-state resale and exemption certificates
97-328 97-328 Rulings of the Tax Commissioner 08/18/1997 Interstate transactions; Cemetery monuments constructively received in Virginia
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
97-315 97-315 Rulings of the Tax Commissioner 07/30/1997 Construction; Gate systems installer classified as contractor
97-316 97-316 Rulings of the Tax Commissioner 07/30/1997 Remittance of tax; Failure to separately state tax, over-collected tax
97-317 97-317 Rulings of the Tax Commissioner 07/30/1997 Sales solicitation outside Virginia; Gross receipts
97-319 97-319 Rulings of the Tax Commissioner 07/30/1997 Services; Repair and installation; Warranties for parts and labor taxable
97-320 97-320 Rulings of the Tax Commissioner 07/30/1997 Remittance of tax; Purchaser liable for unpaid tax
97-318 97-318 Rulings of the Tax Commissioner 07/30/1997 Contractors subject to BPOL 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
97-314 97-314 Rulings of the Tax Commissioner 07/29/1997 Manufacturing, processing, assembling, or refining; Rented video tape containers subject to tax
97-311 97-311 Rulings of the Tax Commissioner 07/28/1997 Packaging; Purchases of plastic stretch wrap exempt
97-310 97-310 Rulings of the Tax Commissioner 07/28/1997 Exceptions; In-house investment services exempt
97-309 97-309 Rulings of the Tax Commissioner 07/25/1997 Wholesale and retail sales