Document # Public Document # Document Type Date Issued Description
97-9 97-9 Rulings of the Tax Commissioner 01/17/1997 Definite place of business; Independent truck driver
97-13 97-13 Rulings of the Tax Commissioner 01/17/1997 Manufacturing, processing, assembling, or refining; Dies used to manufacture packaging containers
97-12 97-12 Rulings of the Tax Commissioner 01/17/1997 Subtractions from federal adjusted gross income; Foreign source income; Salary and other allowances
97-8 97-8 Rulings of the Tax Commissioner 01/16/1997 Real estate brokers and sales agents
97-6 97-6 Rulings of the Tax Commissioner 01/15/1997 Leases and rentals; Property tax paid by lessee
97-5 97-5 Rulings of the Tax Commissioner 01/15/1997 Services-repair and installation; Lighting and HVAC equipment
97-7 97-7 Rulings of the Tax Commissioner 01/14/1997 License application due date; Seasonal businesses
97-4 97-4 Rulings of the Tax Commissioner 01/14/1997 Utility company processing fee
97-1 97-1 Rulings of the Tax Commissioner 01/13/1997 In general; Advertising agencies
97-2 97-2 Rulings of the Tax Commissioner 01/13/1997 Locality with population under 25,000
97-3 97-3 Rulings of the Tax Commissioner 01/13/1997 Different tax rates for different classifications
97-195 97-195 Rulings of the Tax Commissioner 01/10/1997 Common Carriers; Department of Taxation v. National Private Truck Council
01011997 Attorney General's Opinion 01/03/1997 Virginia Coalfield Authority
01031997 Attorney General's Opinion 01/03/1997 Virginia Coalfield Economic Development Authority
96-395 96-395 Rulings of the Tax Commissioner 12/31/1996 Telecommunications companies; Minimum tax; Gross receipts reported
96-396 96-396 Rulings of the Tax Commissioner 12/31/1996 Computation of net capital; Availability of alternative method of apportioning net capital
96-394 96-394 Rulings of the Tax Commissioner 12/30/1996 Arbitrary assessments; Refusal to file return
96-392 96-392 Rulings of the Tax Commissioner 12/30/1996 Resales; Parts and bulk fluids; Automotive oil change and service shop
96-393 96-393 Rulings of the Tax Commissioner 12/30/1996 Taxable income; Modifications to federal taxable income; Royalties; Consolidation with subsidiary
96-390 96-390 Rulings of the Tax Commissioner 12/27/1996 Coupons, premiums, and cash discounts; Certificate books
96-391 96-391 Rulings of the Tax Commissioner 12/27/1996 Generation skipping transfer (GST)
96-387 96-387 Rulings of the Tax Commissioner 12/26/1996 Property factor; Construction in process; Removal of capitalized interest from denominator
96-388 96-388 Rulings of the Tax Commissioner 12/26/1996 Payroll factor; Compensation other than salaries
96-389 96-389 Rulings of the Tax Commissioner 12/26/1996 Leases and rentals; Equipment
96-386 96-386 Rulings of the Tax Commissioner 12/23/1996 Manufacturing, processing, assembling or refining; Exemptions; Embroidery machine