Document # Public Document # Document Type Date Issued Description
97-102 97-102 Rulings of the Tax Commissioner 02/26/1997 Construction; Improvements to real property
97-106 97-106 Rulings of the Tax Commissioner 02/25/1997 Status of purchaser as an agent
97-100 97-100 Rulings of the Tax Commissioner 02/24/1997 Occasional sales, including mergers; Sale of substantially all assets of the seller
97-99 97-99 Rulings of the Tax Commissioner 02/24/1997 Exempt occasional sale
97-97 97-97 Rulings of the Tax Commissioner 02/24/1997 Nonresident partnerships
97-98 97-98 Rulings of the Tax Commissioner 02/24/1997 Taxes Paid by Residents to Other States
97-96 97-96 Rulings of the Tax Commissioner 02/21/1997 Occasional sales; Liquidating sales
97-94 97-94 Rulings of the Tax Commissioner 02/21/1997 Floral and gift transactions
97-95 97-95 Rulings of the Tax Commissioner 02/21/1997 Resale certificates
97-93 97-93 Rulings of the Tax Commissioner 02/21/1997 Corporate officers' personal liability; Officer not responsible
97-92 97-92 Rulings of the Tax Commissioner 02/21/1997 Sales price included installation charges
97-90 97-90 Rulings of the Tax Commissioner 02/20/1997 Delivery-related charges
97-88 97-88 Rulings of the Tax Commissioner 02/20/1997 In general; Business, professional, and occupational license tax; Multiple businesses
97-89 97-89 Rulings of the Tax Commissioner 02/20/1997 Deficiency assessments; Relief for taxes paid
97-87 97-87 Rulings of the Tax Commissioner 02/20/1997 Medical professional and personal services
97-91 97-91 Rulings of the Tax Commissioner 02/20/1997 Arts-in-education nonprofit organization
97-80 97-80 Rulings of the Tax Commissioner 02/19/1997 Penalties, building supply and lumber stores
97-84 97-84 Rulings of the Tax Commissioner 02/19/1997 Services-professional or personal; Conference and event planning services
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