Document # Public Document # Document Type Date Issued Description
95-34 95-34 Rulings of the Tax Commissioner 03/03/1995 Government transactions; Foreign diplomats
95-35 95-35 Rulings of the Tax Commissioner 03/03/1995 Application of sales and use tax; Use tax liability of purchaser
03021995 Attorney General's Opinion 03/02/1995 Situs of student motor vehicle
95-33 95-33 Rulings of the Tax Commissioner 03/01/1995 Agriculture; Crushed stone for farm roads; Exemption certificates
95-32 95-32 Rulings of the Tax Commissioner 03/01/1995 Construction; Fixtures became part of realty upon installation
95-31 95-31 Rulings of the Tax Commissioner 02/28/1995 Construction; Manufacturing, Photo finishing equipment and HVAC repairs
95-29 95-29 Rulings of the Tax Commissioner 02/27/1995 Manufacturing; Chip collection system; Height Block gage
95-30 95-30 Rulings of the Tax Commissioner 02/27/1995 Services; Professional or personal; On-line data
95-28 95-28 Rulings of the Tax Commissioner 02/24/1995 Government transactions; Contractor's purchase of telecommunications system
95-26 95-26 Rulings of the Tax Commissioner 02/21/1995 Effective date of legislation; Retroactive
95-25 95-25 Rulings of the Tax Commissioner 02/17/1995 Returns of affiliated corporations; Change in method of filing
95-1 95-27 Tax Bulletins 02/15/1995 Bank Franchise Tax
95-27 95-27 Rulings of the Tax Commissioner 02/15/1995 Tax Bulletin
95-24 95-24 Rulings of the Tax Commissioner 02/13/1995 Sales factor; Out-of-state delivery
95-19 95-19 Rulings of the Tax Commissioner 02/13/1995 Partnerships; Limited partner
95-20 95-20 Rulings of the Tax Commissioner 02/13/1995 Agriculture; Forest products
95-22 95-22 Rulings of the Tax Commissioner 02/10/1995 Gross income; Foreign source income; Satellite transmissions
95-23 95-23 Rulings of the Tax Commissioner 02/10/1995 Manufacturing; Engravings and photogravures
95-21 95-21 Rulings of the Tax Commissioner 02/09/1995 Occasional sale; Sale of Virginia assets; Restaurant Chain
95-18 95-18 Rulings of the Tax Commissioner 02/08/1995 Exempt organizations; Health maintenance organizations
02031995 Attorney General's Opinion 02/03/1995 Public service corporations;Charter bus tour company
95-17 95-17 Rulings of the Tax Commissioner 02/02/1995 Lodging; Green fees
95-16 95-16 Rulings of the Tax Commissioner 01/27/1995 Services; Miscellaneous service enterprise; Government contracts
95-15 95-15 Rulings of the Tax Commissioner 01/27/1995 Services; Miscellaneous service enterprises; Abstracts
95-14 95-14 Rulings of the Tax Commissioner 01/25/1995 Motor vehicles; Upfittings