Document # Public Document # Document Type Date Issued Description
96-199 96-199 Rulings of the Tax Commissioner 08/19/1996 Processing fees; Tax collected and not remitted; Certificates of exemption
96-198 96-198 Rulings of the Tax Commissioner 08/19/1996 Residency; Change of domicile
96-200 96-200 Rulings of the Tax Commissioner 08/16/1996 Nonprofit organizations, private schools, and churches; Distribution of free goods during Christmas season
96-197 96-197 Rulings of the Tax Commissioner 08/16/1996 Common carriers; Conveyor system, Dock equipment
96-196 96-196 Rulings of the Tax Commissioner 08/14/1996 Nonprofit organizations, private schools, and churches; Meals sold to schools
96-194 96-194 Rulings of the Tax Commissioner 08/13/1996 Printed Materials for Distribution
96-193 96-193 Rulings of the Tax Commissioner 08/09/1996 Penalties and Interest; Waiver of penalty
96-190 96-190 Rulings of the Tax Commissioner 08/06/1996 Taxation of nonresidents; Lease income received by West Virginia residents
96-195 96-195 Rulings of the Tax Commissioner 08/06/1996 Exemption certificates; Certificates of exemption
96-192 96-192 Rulings of the Tax Commissioner 08/06/1996 Computers, services and software; Escrow fee charged by software seller
96-189 96-189 Rulings of the Tax Commissioner 08/06/1996 Audit procedures; Estimate of restaurant's alcoholic beverage sales
96-191 96-191 Rulings of the Tax Commissioner 08/06/1996 Refunds of tax; Statute of limitations
96-188 96-188 Rulings of the Tax Commissioner 08/05/1996 Subtractions from FAGI; Pension funds taxed by another state
96-187 96-187 Rulings of the Tax Commissioner 08/05/1996 Subtractions from FAGI; Interest on federal obligations
96-182 96-182 Rulings of the Tax Commissioner 07/26/1996 Vendor/seller liability; Separate statement of tax required
96-184 96-184 Rulings of the Tax Commissioner 07/26/1996 Services; Professional or personal; Provision of information via microfiche and computer tapes
96-185 96-185 Rulings of the Tax Commissioner 07/26/1996 Federal limitations on taxation of interstate commerce; Relocation of corporation to Virginia
96-186 96-186 Rulings of the Tax Commissioner 07/26/1996 Construction; Floor covering sold to government
96-183 96-183 Rulings of the Tax Commissioner 07/26/1996 Scope of local sales and use taxes; Alcoholic beverages; Liquor sales by airline
96-181 96-181 Rulings of the Tax Commissioner 07/24/1996 Florists and nurseries; Sod sales
07191996 Attorney General's Opinion 07/19/1996 Deeds of trust or mortgages; Refinancing of existing debt with same lender
96-174 96-174 Rulings of the Tax Commissioner 07/19/1996 Printing; Photocopier
96-175 96-175 Rulings of the Tax Commissioner 07/19/1996 Agriculture; Bulldozer used in harvesting forest products
96-173 96-173 Rulings of the Tax Commissioner 07/18/1996 Nonprofit organizations, private schools, and churches; Medical, dental, and optical supplies and drugs; Tools used for surgical installation of implants
96-171 96-171 Rulings of the Tax Commissioner 07/15/1996 Returns of affiliated corporations; Consolidated return with lead corporation