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
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
96-48 96-48 Rulings of the Tax Commissioner 04/15/1996 Hospital equipment; Government contract; Sales vs. service
96-47 96-47 Rulings of the Tax Commissioner 04/15/1996 Medical, dental, and optical supplies and drugs
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
96-39 96-39 Rulings of the Tax Commissioner 04/05/1996 Occasional sales, including mergers; Purchase of all assets of a business
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
96-34 96-34 Rulings of the Tax Commissioner 04/03/1996 Agriculture; Repair and replacement parts for farm vehicles
96-36 96-36 Rulings of the Tax Commissioner 04/03/1996 Cooling towers, Maintenance of production machinery; Samples withdrawn from inventory; Calculation of use tax compliance ratio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
96-32 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
96-33 96-33 Rulings of the Tax Commissioner 04/02/1996 Manufacturing, processing, assembling, or refining; Equipment and supplies used in production of labels