Document # Public Document # Document Type Date Issued Description
94-267 94-267 Rulings of the Tax Commissioner 08/26/1994 Federal contract for computer installation and support
94-265 94-265 Rulings of the Tax Commissioner 08/26/1994 Manufacturing, processing, assembling, or refining; Frozen foods production
94-266 94-266 Rulings of the Tax Commissioner 08/26/1994 Advertising; Interstate transactions; Packaging; Resales; Promotional and advertising materials for marketing cosmetics
94-264 94-264 Rulings of the Tax Commissioner 08/23/1994 Manufacturing, processing, assembling, or refining; Fabricated steel
94-268 94-268 Rulings of the Tax Commissioner 08/22/1994 Personal income of partners; Shipping business
94-263 94-263 Rulings of the Tax Commissioner 08/22/1994 Charitable nonprofit organization; No general exemption
94-261 94-261 Rulings of the Tax Commissioner 08/18/1994 Application of sales and use taxes; Memorial stones
94-262 94-262 Rulings of the Tax Commissioner 08/18/1994 Nexus to impose withholding tax requirements; Penalties and interest
94-259 94-259 Rulings of the Tax Commissioner 08/16/1994 Amended return; Refund request; Timely filing
94-258 94-258 Rulings of the Tax Commissioner 08/16/1994 Services; professional or personal; Water purification
94-260 94-260 Rulings of the Tax Commissioner 08/16/1994 Machinery and tools; Tools and materials used in furniture manufacturing
94-269 94-269 Rulings of the Tax Commissioner 08/16/1994 Request to file consolidated returns; Affiliates with different apportionment factors
94-255 94-255 Rulings of the Tax Commissioner 08/15/1994 Apportionment of income; Capital gains
94-257 94-257 Rulings of the Tax Commissioner 08/15/1994 Foreign source income; Capital gains
94-256 94-256 Rulings of the Tax Commissioner 08/15/1994 Apportionment of income; Capital gains
94-254 94-254 Rulings of the Tax Commissioner 08/15/1994 Apportionment of capital gains and interest; ACRS subtractions carried forward
94-250 94-250 Rulings of the Tax Commissioner 08/12/1994 Manufacturing, processing, assembling, or refining; Oil and gas well servicing
94-251 94-251 Rulings of the Tax Commissioner 08/12/1994 Services; Professional or personal; Computer training services
94-249 94-249 Rulings of the Tax Commissioner 08/12/1994 Nonprofit organizations, private schools, and churches; Food and crafts festival
94-247 94-247 Rulings of the Tax Commissioner 08/12/1994 Mining; Drilling, processing, and transportation of natural gas
94-252 94-252 Rulings of the Tax Commissioner 08/12/1994 Manufacturing, processing, assembling, or refining; Printing, typesetting, and photographic equipment
94-248 94-248 Rulings of the Tax Commissioner 08/12/1994 Publishing and broadcasting; Microforms and CD-Rom compilations
94-253 94-253 Rulings of the Tax Commissioner 08/12/1994 Wages subject to withholding; Nexus with Virginia
94-243 94-243 Rulings of the Tax Commissioner 08/11/1994 Taxes paid by residents to other states; Capital gain on disposition of real property
94-245 94-245 Rulings of the Tax Commissioner 08/11/1994 Apportionment of passive income