Document # Public Document # Document Type Date Issued Description
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
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
04051996 Attorney General's Opinion 04/05/1996 Correction of errors by assessing officials; Erroneous acreage amount
96-38 96-38 Rulings of the Tax Commissioner 04/05/1996 "Taxable income" defined; Net operating loss carryback
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.
96-35 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
96-36 96-36 Rulings of the Tax Commissioner 04/03/1996 Cooling towers, Maintenance of production machinery; Samples withdrawn from inventory; Calculation of use tax compliance ratio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
96-32 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
96-33 96-33 Rulings of the Tax Commissioner 04/02/1996 Manufacturing, processing, assembling, or refining; Equipment and supplies used in production of labels
96-31 96-31 Rulings of the Tax Commissioner 04/02/1996 Nonprofit organizations, private schools, and churches; Repair of low-income housing
96-29 96-29 Rulings of the Tax Commissioner 04/01/1996 Restaurant meal prices; Request to include sales taxes
96-27 96-27 Rulings of the Tax Commissioner 04/01/1996 Interstate transactions; Nexus requirement not met
96-28 96-28 Rulings of the Tax Commissioner 04/01/1996 Record-keeping requirements; Contract method of payment and invoice-free accounting system
96-26 96-26 Rulings of the Tax Commissioner 03/29/1996 Corporate officers' personal liability; Employees held not liable
96-21 96-21 Rulings of the Tax Commissioner 03/29/1996 Publishing and broadcasting; Lien newsletters
96-22 96-22 Rulings of the Tax Commissioner 03/29/1996 Motion Pictures; Stock footage royalties and licensing fees
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
96-25 96-25 Rulings of the Tax Commissioner 03/29/1996 Nonprofit organizations, private schools, and churches; Schools