Document # Public Document # Document Type Date Issued Description
95-42 95-42 Rulings of the Tax Commissioner 03/16/1995 Government transactions; Purchases on behalf of government
95-39 95-39 Rulings of the Tax Commissioner 03/15/1995 Services; Miscellaneous service enterprises; Government service contract
95-44 95-44 Rulings of the Tax Commissioner 03/15/1995 Leases and rentals; Sales tax liability of lessee
95-37 95-37 Rulings of the Tax Commissioner 03/14/1995 Grantor's taxes
95-38 95-38 Rulings of the Tax Commissioner 03/14/1995 Manufacturing, processing, assembling or refining; Exemptions
95-36 95-36 Rulings of the Tax Commissioner 03/06/1995 "Taxable income" defined; Noncompete agreement
95-35 95-35 Rulings of the Tax Commissioner 03/03/1995 Application of sales and use tax; Use tax liability of purchaser
95-34 95-34 Rulings of the Tax Commissioner 03/03/1995 Government transactions; Foreign diplomats
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
95-27 95-27 Rulings of the Tax Commissioner 02/15/1995 Tax Bulletin
95-1 95-27 Tax Bulletins 02/15/1995 Bank Franchise Tax
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
95-24 95-24 Rulings of the Tax Commissioner 02/13/1995 Sales factor; Out-of-state delivery
95-23 95-23 Rulings of the Tax Commissioner 02/10/1995 Manufacturing; Engravings and photogravures
95-22 95-22 Rulings of the Tax Commissioner 02/10/1995 Gross income; Foreign source income; Satellite transmissions
95-21 95-21 Rulings of the Tax Commissioner 02/09/1995 Occasional sale; Sale of Virginia assets; Restaurant Chain