Document # Public Document # Document Type Date Issued Description
96-230 96-230 Rulings of the Tax Commissioner 09/17/1996 Services; Contract payments
96-231 96-231 Rulings of the Tax Commissioner 09/17/1996 Services; Membership fees
96-232 96-232 Rulings of the Tax Commissioner 09/17/1996 Pollution control and cleanup equipment
96-229 96-229 Rulings of the Tax Commissioner 09/16/1996 Exemption Certificates; Resale certificates
96-235 96-235 Rulings of the Tax Commissioner 09/16/1996 Deficiency assessment; Three-month sample
96-225 96-225 Rulings of the Tax Commissioner 09/13/1996 Computers, services, and software; Prewritten software
96-223 96-223 Rulings of the Tax Commissioner 09/12/1996 Agriculture; Contract landscaping
96-224 96-224 Rulings of the Tax Commissioner 09/12/1996 Taxes paid by residents to other states; Unemployment, pension distribution
96-226 96-226 Rulings of the Tax Commissioner 09/12/1996 Museums; Real property
96-222 96-222 Rulings of the Tax Commissioner 09/11/1996 CD Fabrication; Prewritten software
96-227 96-227 Rulings of the Tax Commissioner 09/10/1996 Alternative method; Separate accounting for sale of realty
96-228 96-228 Rulings of the Tax Commissioner 09/09/1996 Subtractions from federal adjusted gross income; Foreign source income
96-234 96-234 Rulings of the Tax Commissioner 09/09/1996 Construction
96-220 96-220 Rulings of the Tax Commissioner 09/06/1996 Frozen dinners
96-216 96-216 Rulings of the Tax Commissioner 09/05/1996 Leases and rentals; Computer equipment
96-218 96-218 Rulings of the Tax Commissioner 09/05/1996 Manufacturing, processing, assembling, or refining; Liquid nitrogen storage tanks
96-219 96-219 Rulings of the Tax Commissioner 09/04/1996 Construction; Above-ground swimming pools
96-221 96-221 Rulings of the Tax Commissioner 09/04/1996 Leases and rentals; Equipment sale/leaseback
96-217 96-217 Rulings of the Tax Commissioner 09/03/1996 Federal retirement benefits; Income, interest earned while nonresident
96-215 96-215 Rulings of the Tax Commissioner 08/30/1996 Returned goods and repossessions; Restocking fee
96-205 96-205 Rulings of the Tax Commissioner 08/30/1996 Taxes paid by residents to other states; New York alternative minimum tax on business expenses
96-202 96-202 Rulings of the Tax Commissioner 08/30/1996 Transportation equipment; Allocation between common and contract carriage
96-212 96-212 Rulings of the Tax Commissioner 08/29/1996 Nonprofit organizations, private schools, and churches; Teaching materials used at religious conferences/retreats
96-204 96-204 Rulings of the Tax Commissioner 08/29/1996 IRS change or correction of FAGI; Conformity to federal
96-211 96-211 Rulings of the Tax Commissioner 08/27/1996 Application of sales and use tax; Property used or sold outside Virginia