Document # Public Document # Document Type Date Issued Description
94-84 94-84 Rulings of the Tax Commissioner 03/25/1994 Financial institution; Apportionment factors
94-90 94-90 Rulings of the Tax Commissioner 03/25/1994 Leases and rentals; Lease-purchase agreements
94-82 94-82 Rulings of the Tax Commissioner 03/24/1994 Foreign Source Royalty Income
94-81 94-81 Rulings of the Tax Commissioner 03/24/1994 Investment under the Neighborhood Assistance Act; Reorganization of qualifying corporation
94-83 94-83 Rulings of the Tax Commissioner 03/24/1994 Apportionment of passive income
94-94 94-94 Rulings of the Tax Commissioner 03/23/1994 Dismissal Order: National Surety Leasing, Inc. v. Virginia Department of Taxation
94-79 94-79 Rulings of the Tax Commissioner 03/22/1994 Alternate method of allocation and apportionment; Capital gain from sale of related company's stock
94-80 94-80 Rulings of the Tax Commissioner 03/22/1994 Audit sample techniques; "Gross-up" method; Overcollection of tax; Multistate building supply retailer
94-78 94-78 Rulings of the Tax Commissioner 03/21/1994 Prescription drug samples; Out-of-state pharmaceutical manufacturer; Withdrawals from exempt inventory; tax paid to another state
94-77 94-77 Rulings of the Tax Commissioner 03/21/1994 Technical consulting service
94-72 94-72 Rulings of the Tax Commissioner 03/18/1994 Refund request
94-74 94-74 Rulings of the Tax Commissioner 03/18/1994 Nonprofit organizations, private schools, and churches; Hospital holding company
94-70 94-70 Rulings of the Tax Commissioner 03/18/1994 Government contract outside Virginia; Temporary storage; Installation supplies
94-69 94-69 Rulings of the Tax Commissioner 03/18/1994 Non-industrial fabrication; construction material sales to churches
94-76 94-76 Rulings of the Tax Commissioner 03/18/1994 Foreign source income
94-75 94-75 Rulings of the Tax Commissioner 03/18/1994 Nonprofit organizations, private schools, and churches; Counseling center
94-73 94-73 Rulings of the Tax Commissioner 03/18/1994 Florists and nurseries; Shrubs and plants
94-71 94-71 Rulings of the Tax Commissioner 03/18/1994 Manufacturing, processing, assembling, or refining; Embroidering machine
94-68 94-68 Rulings of the Tax Commissioner 03/17/1994 Farming retail outlet; Grain drying; Peanut shelling equipment; Spreader buggies loaned to farmers
94-67 94-67 Rulings of the Tax Commissioner 03/17/1994 Out-of-state sales; Audit compliance ratio; Penalty and interest
94-64 94-64 Rulings of the Tax Commissioner 03/16/1994 Alternative Method
94-66 94-66 Rulings of the Tax Commissioner 03/16/1994 Royalty Payments
94-65 94-65 Rulings of the Tax Commissioner 03/16/1994 Interest and finance charges included with lease; Lease vs. conditional sales contract; Medical equipment leases
94-61 94-61 Rulings of the Tax Commissioner 03/15/1994 Sale of assets; Occasional sale exemption; Asphalt paving contractor
94-62 94-62 Rulings of the Tax Commissioner 03/15/1994 Application of sales and use taxes; Dealers