Document # Public Document # Document Type Date Issued Description
97-85 97-85 Rulings of the Tax Commissioner 02/19/1997 Aircraft flight logs; aircraft are not subject to the licensing requirements in Virginia
97-82 97-82 Rulings of the Tax Commissioner 02/19/1997 Landscape contractor
97-86 97-86 Rulings of the Tax Commissioner 02/19/1997 In general; License issuance and revocation
97-81 97-81 Rulings of the Tax Commissioner 02/19/1997 Interstate transactions; Nexus
97-1 97-101 Tax Bulletins 02/18/1997 Coalfield Employment Enhancement Tax Credit
97-71 97-71 Rulings of the Tax Commissioner 02/18/1997 Auditor's assessment prima facie correct
97-73 97-73 Rulings of the Tax Commissioner 02/18/1997 Miscellaneous service enterprises; Environmental charges
97-83 97-83 Rulings of the Tax Commissioner 02/18/1997 Government transactions
97-77 97-77 Rulings of the Tax Commissioner 02/18/1997 Company president working out of residence on occasional basis
97-78 97-78 Rulings of the Tax Commissioner 02/18/1997 Leases and rentals; Administrative fees included in license and rental fees
97-76 97-76 Rulings of the Tax Commissioner 02/18/1997 Resales; Computers used then sold
97-79 97-79 Rulings of the Tax Commissioner 02/18/1997 Basis of tax; Delivery charges and packing costs; Insurance charges
97-74 97-74 Rulings of the Tax Commissioner 02/18/1997 Penalties and Interest; Compliance ratio
97-75 97-75 Rulings of the Tax Commissioner 02/18/1997 Definite place of business
97-101 97-101 Rulings of the Tax Commissioner 02/18/1997 Tax bulletin
97-72 97-72 Rulings of the Tax Commissioner 02/18/1997 Manufacturing, processing, assembling, or refining; Exemptions
97-66 97-66 Rulings of the Tax Commissioner 02/14/1997 Computers, services, and software; Computer purchased under contract
97-70 97-70 Rulings of the Tax Commissioner 02/14/1997 Governmental agency
97-69 97-69 Rulings of the Tax Commissioner 02/14/1997 Single BPOL license for two businesses at same location
97-68 97-68 Rulings of the Tax Commissioner 02/14/1997 Threshold for imposition of tax
97-67 97-67 Rulings of the Tax Commissioner 02/14/1997 Government transactions; Individual purchase orders
97-64 97-64 Rulings of the Tax Commissioner 02/13/1997 Services; repair and installation; Maintenance contracts
97-65 97-65 Rulings of the Tax Commissioner 02/13/1997 Services-professional or personal; Billing services
97-59 97-59 Rulings of the Tax Commissioner 02/12/1997 Alternate method of allocation and apportionment; Limited liability company
97-60 97-60 Rulings of the Tax Commissioner 02/12/1997 In general; Wages included in income