Document # Public Document # Document Type Date Issued Description
96-52 96-52 Rulings of the Tax Commissioner 04/19/1996 Maintenance contract; Interior designer fees
04191996 Attorney General's Opinion 04/19/1996 Hospital's off-site facilities
96-55 96-55 Rulings of the Tax Commissioner 04/19/1996 Nonprofit organizations, private schools, and churches; Nonprofit universities
96-51 96-51 Rulings of the Tax Commissioner 04/19/1996 Non Profit Exemption
96-53 96-53 Rulings of the Tax Commissioner 04/19/1996 Third party fund raiser for nonprofit elementary or secondary school
96-49 96-49 Rulings of the Tax Commissioner 04/17/1996 Services; Repair and installation; System support services
96-47 96-47 Rulings of the Tax Commissioner 04/15/1996 Medical, dental, and optical supplies and drugs
96-48 96-48 Rulings of the Tax Commissioner 04/15/1996 Hospital equipment; Government contract; Sales vs. service
96-45 96-45 Rulings of the Tax Commissioner 04/11/1996 Interstate transactions; School equipment purchased from out-of-state manufacturer
96-46 96-46 Rulings of the Tax Commissioner 04/11/1996 Beauty salon; Untaxed purchases
96-44 96-44 Rulings of the Tax Commissioner 04/10/1996 Graphic Design Services
96-42 96-42 Rulings of the Tax Commissioner 04/10/1996 Taxable income of partners; Liability of nonresident partners
96-43 96-43 Rulings of the Tax Commissioner 04/10/1996 Manufacturing, processing, assembling, or refining; Research and development
04081996 Attorney General's Opinion 04/08/1996 Real estate devoted to agricultural, horticultural, forest or open-space use; Change in use or zoning
96-41 96-41 Rulings of the Tax Commissioner 04/08/1996 Food sales to state government agencies
96-38 96-38 Rulings of the Tax Commissioner 04/05/1996 "Taxable income" defined; Net operating loss carryback
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
96-39 96-39 Rulings of the Tax Commissioner 04/05/1996 Occasional sales, including mergers; Purchase of all assets of a business
04041996 Attorney General's Opinion 04/04/1996 Virginia nonstock corporation is not required to obtain circuit court approval to convey property held by it as hierarchical body, as opposed to property held for benefit of local church congregation.
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
96-35 96-35 Rulings of the Tax Commissioner 04/03/1996 Manufacturing, processing, assembling, or refining; Chemical manufacturing equipment
96-34 96-34 Rulings of the Tax Commissioner 04/03/1996 Agriculture; Repair and replacement parts for farm vehicles
96-31 96-31 Rulings of the Tax Commissioner 04/02/1996 Nonprofit organizations, private schools, and churches; Repair of low-income housing