Document # Public Document # Document Type Date Issued Description
94-50 94-50 Rulings of the Tax Commissioner 03/10/1994 Supplies shipped into Virginia; Withholding requirements; Out-of-state contractor
94-46 94-46 Rulings of the Tax Commissioner 03/10/1994 Payroll factor adjustments; Base of operations
94-48 94-48 Rulings of the Tax Commissioner 03/10/1994 Company sale of Virginia division; Occasional sale
94-49 94-49 Rulings of the Tax Commissioner 03/10/1994 Domestic International Sales Corporation ("DISC"); Foreign source income subtraction
94-47 94-47 Rulings of the Tax Commissioner 03/10/1994 Bonus and commissions; Failure to withhold tax
94-43 94-43 Rulings of the Tax Commissioner 03/09/1994 Contest of Audit Assessment
94-45 94-45 Rulings of the Tax Commissioner 03/09/1994 Resales; Demonstration units
94-44 94-44 Rulings of the Tax Commissioner 03/09/1994 Application of sales and use taxes; Out-of-state contractor
94-42 94-42 Rulings of the Tax Commissioner 03/08/1994 Withholding requirement
94-35 94-35 Rulings of the Tax Commissioner 03/07/1994 Occasional sales, including mergers; Muffler shop
94-39 94-39 Rulings of the Tax Commissioner 03/07/1994 Catering service; Flowers and equipment rentals
94-41 94-41 Rulings of the Tax Commissioner 03/07/1994 Leases and rentals; Propane tanks
94-36 94-36 Rulings of the Tax Commissioner 03/07/1994 Foreign Source Income
94-37 94-37 Rulings of the Tax Commissioner 03/07/1994 Modifications to federal taxable income; Royalties from controlled foreign corporations
94-40 94-40 Rulings of the Tax Commissioner 03/07/1994 Subtractions from federal adjusted gross income; Distributive shares of S corporation income
94-31 94-31 Rulings of the Tax Commissioner 03/04/1994 Out-of-State Furniture Retailer; Nexus; Deliveries into Virginia
94-32 94-32 Rulings of the Tax Commissioner 03/04/1994 Foreign source income; Construction-in-progress; Audit adjustments
94-34 94-34 Rulings of the Tax Commissioner 03/04/1994 Leases and rentals; Long-term tractor-trailer rentals
94-33 94-33 Rulings of the Tax Commissioner 03/04/1994 Temporarily stored in Virginia; Computers used by Real Estate Multiple Listing Service; Refund request
94-30 94-30 Rulings of the Tax Commissioner 03/04/1994 Untimely filing; Refund request; Amended return
94-29 94-29 Rulings of the Tax Commissioner 03/03/1994 Shipping and handling charges, Merchandise samples; Retail and catalog sales
94-27 94-27 Rulings of the Tax Commissioner 03/02/1994 Resales; Free samples
94-26 94-26 Rulings of the Tax Commissioner 03/02/1994 Corporate officer liability; Converted assessment
94-28 94-28 Rulings of the Tax Commissioner 03/02/1994 Manufacturing, processing, assembling, or refining; Cleaning and sanitizing equipment
94-24 94-24 Rulings of the Tax Commissioner 02/18/1994 Foreign source income and expenses; Sales factor and income adjustment