Document # Public Document # Document Type Date Issued Description
96-89 96-89 Rulings of the Tax Commissioner 05/15/1996 Transportation equipment; vehicles, vessels; Equipment used on towing vessels
96-82 96-82 Rulings of the Tax Commissioner 05/15/1996 Taxes paid by residents to other states; Erroneous payment to another state
96-87 96-87 Rulings of the Tax Commissioner 05/14/1996 Photography; Creation fees
96-88 96-88 Rulings of the Tax Commissioner 05/14/1996 Computers, services and software; Hardware and software sold to phone companies
96-85 96-85 Rulings of the Tax Commissioner 05/13/1996 HB 193 effectively subjected aircraft kits to aircraft sales and use tax
96-86 96-86 Rulings of the Tax Commissioner 05/09/1996 Services; miscellaneous service enterprises; Packing and warehousing
96-84 96-84 Rulings of the Tax Commissioner 05/09/1996 Interstate transactions; Property stored in Virginia
96-81 96-81 Rulings of the Tax Commissioner 05/08/1996 Manufacturing, processing, assembling, or refining; Research and development
96-80 96-80 Rulings of the Tax Commissioner 05/08/1996 Services; Miscellaneous service enterprises; Furniture finishing charges
96-79 96-79 Rulings of the Tax Commissioner 05/07/1996 Application for refund; Statute of limitations
96-78 96-78 Rulings of the Tax Commissioner 05/06/1996 Photographs; Travel expense reimbursement
96-74 96-74 Rulings of the Tax Commissioner 05/03/1996 Failure to withhold; President liable for corporation's unpaid taxes
96-76 96-76 Rulings of the Tax Commissioner 05/03/1996 Nonprofit organizations, private schools, and churches; Animal agriculture organization
96-77 96-77 Rulings of the Tax Commissioner 05/03/1996 Nonprofit organizations, private schools, and churches; Provider of continuing medical education programs
96-75 96-75 Rulings of the Tax Commissioner 05/03/1996 Occasional sales, including mergers; Sale of grocery store chain
96-73 96-73 Rulings of the Tax Commissioner 05/01/1996 Manufacturing, processing, assembling, or refining; Modular display systems
96-72 96-72 Rulings of the Tax Commissioner 05/01/1996 Services; Repair and installation; Software support services
96-71 96-71 Rulings of the Tax Commissioner 04/30/1996 Florists and nurseries; Plant maintenance contracts
04291996 Attorney General's Opinion 04/29/1996 Board of supervisors may reduce annual tax rate on personal property at any time during calendar year until July 1, 1996, effective date of amendment providing for change in tangible personal property tax rate to be made before date commissioner of revenue delivers personal property and land books to treasurer; lacks authority to make taxpayer refunds resulting from personal property tax reduction, absent specific statutory authority.
96-67 96-67 Rulings of the Tax Commissioner 04/26/1996 Services; Professional or personal; Electrical services
96-69 96-69 Rulings of the Tax Commissioner 04/26/1996 Agriculture; Farmer vs wholesaler; Livestock sales
96-66 96-66 Rulings of the Tax Commissioner 04/26/1996 Computers, services, and software; Licensing fees for prewritten software
96-65 96-65 Rulings of the Tax Commissioner 04/26/1996 Assessment and collection of tax; Assessments of omitted taxes
96-68 96-68 Rulings of the Tax Commissioner 04/26/1996 Florists and nurseries; Nurseries
04251996 Attorney General's Opinion 04/25/1996 Manufacturing exemption