Document # Public Document # Document Type Date Issued Description
94-190 94-190 Rulings of the Tax Commissioner 06/24/1994 Transfer of assets to subsidiary; Occasional sale
94-197 94-197 Rulings of the Tax Commissioner 06/24/1994 Government contractor; Purchases and leases
94-193 94-193 Rulings of the Tax Commissioner 06/23/1994 Manufacturing, processing, assembling, or refining; Water purification equipment and supplies
94-195 94-195 Rulings of the Tax Commissioner 06/23/1994 Out-of-state contractor; Materials shipped to Virginia job site; Sales tax paid to another state
94-189 94-189 Rulings of the Tax Commissioner 06/22/1994 Manufacturing, processing, assembling, or refining; Repair of airplane parts
94-192 94-192 Rulings of the Tax Commissioner 06/20/1994 Failure to register and withhold income tax
94-191 94-191 Rulings of the Tax Commissioner 06/20/1994 Sales factor; Net gain from sale of intangibles
94-194 94-194 Rulings of the Tax Commissioner 06/20/1994 Manufacturing, processing, assembling, or refining; Producer of maps
94-185 94-185 Rulings of the Tax Commissioner 06/17/1994 Consolidated Returns
94-186 94-186 Rulings of the Tax Commissioner 06/15/1994 Property factor; Inventory in transit
94-173 94-173 Rulings of the Tax Commissioner 06/15/1994 Apportionment of income; Gain from sale of stock in foreign corporation
94-184 94-184 Rulings of the Tax Commissioner 06/14/1994 Application of sales and use taxes; Furniture purchased by serviceman
94-180 94-180 Rulings of the Tax Commissioner 06/13/1994 Materials provided by subcontractor
94-181 94-181 Rulings of the Tax Commissioner 06/13/1994 Database access via phone lines
94-179 94-179 Rulings of the Tax Commissioner 06/08/1994 Price manipulation and intercorporate transactions; Transfer of intangibles to subsidiary
94-175 94-175 Rulings of the Tax Commissioner 06/08/1994 Apportionment of income; Three-factor formula
94-196 94-196 Rulings of the Tax Commissioner 06/08/1994 Refunds
94-169 94-169 Rulings of the Tax Commissioner 06/08/1994 Coupons and discounts; Restaurant sales
94-174 94-174 Rulings of the Tax Commissioner 06/08/1994 Apportionment of income; Sale of investments made from idle funds
94-178 94-178 Rulings of the Tax Commissioner 06/08/1994 Apportionment of income; Income from investment fund
94-170 94-170 Rulings of the Tax Commissioner 06/08/1994 Returns of affiliated corporations; Change in method of filing
94-224 94-224 Rulings of the Tax Commissioner 06/07/1994 Converted assessment contested
94-172 94-172 Rulings of the Tax Commissioner 06/06/1994 Medical, dental, and optical supplies and drugs; Orthodontic study models
94-227 94-227 Legislative Summaries 05/30/1994 1994 Legislative Summary
94-167 94-167 Rulings of the Tax Commissioner 05/27/1994 Lease of radio system; Government contractor