Document # Public Document # Document Type Date Issued Description
96-45 96-45 Rulings of the Tax Commissioner 04/11/1996 Interstate transactions; School equipment purchased from out-of-state manufacturer
96-44 96-44 Rulings of the Tax Commissioner 04/10/1996 Graphic Design Services
96-43 96-43 Rulings of the Tax Commissioner 04/10/1996 Manufacturing, processing, assembling, or refining; Research and development
96-42 96-42 Rulings of the Tax Commissioner 04/10/1996 Taxable income of partners; Liability of nonresident partners
96-41 96-41 Rulings of the Tax Commissioner 04/08/1996 Food sales to state government agencies
04081996 Attorney General's Opinion 04/08/1996 Real estate devoted to agricultural, horticultural, forest or open-space use; Change in use or zoning
04051996 Attorney General's Opinion 04/05/1996 Correction of errors by assessing officials; Erroneous acreage amount
96-40 96-40 Rulings of the Tax Commissioner 04/05/1996 Computer maintenance contract; Sales vs. service
96-38 96-38 Rulings of the Tax Commissioner 04/05/1996 "Taxable income" defined; Net operating loss carryback
96-35 96-35 Rulings of the Tax Commissioner 04/03/1996 Manufacturing, processing, assembling, or refining; Chemical manufacturing equipment
96-36 96-36 Rulings of the Tax Commissioner 04/03/1996 Cooling towers, Maintenance of production machinery; Samples withdrawn from inventory; Calculation of use tax compliance ratio
96-37 96-37 Rulings of the Tax Commissioner 04/03/1996 Services-miscellaneous service enterprises; Services provided in and outside Virginia
96-33 96-33 Rulings of the Tax Commissioner 04/02/1996 Manufacturing, processing, assembling, or refining; Equipment and supplies used in production of labels
96-32 96-32 Rulings of the Tax Commissioner 04/02/1996 Manufacturing, processing, assembling, or refining; Research and development
96-30 96-30 Rulings of the Tax Commissioner 04/02/1996 Request for Direct Pay Permit; Remittance of Tax
96-31 96-31 Rulings of the Tax Commissioner 04/02/1996 Nonprofit organizations, private schools, and churches; Repair of low-income housing
96-28 96-28 Rulings of the Tax Commissioner 04/01/1996 Record-keeping requirements; Contract method of payment and invoice-free accounting system
96-27 96-27 Rulings of the Tax Commissioner 04/01/1996 Interstate transactions; Nexus requirement not met
96-29 96-29 Rulings of the Tax Commissioner 04/01/1996 Restaurant meal prices; Request to include sales taxes
96-19 96-19 Rulings of the Tax Commissioner 03/29/1996 Services; Repair and installation; Horticultural service contracts
96-20 96-20 Rulings of the Tax Commissioner 03/29/1996 Manufacturing, processing, assembling, or refining; Publishing equipment, supplies, and printing
96-23 96-23 Rulings of the Tax Commissioner 03/29/1996 Audit procedures; Audit samples
96-22 96-22 Rulings of the Tax Commissioner 03/29/1996 Motion Pictures; Stock footage royalties and licensing fees
96-24 96-24 Rulings of the Tax Commissioner 03/29/1996 Scope of local sales and use taxes; Tax situs
96-26 96-26 Rulings of the Tax Commissioner 03/29/1996 Corporate officers' personal liability; Employees held not liable