Document # Public Document # Document Type Date Issued Description
94-58 94-58 Rulings of the Tax Commissioner 03/15/1994 Protective Claim
94-61 94-61 Rulings of the Tax Commissioner 03/15/1994 Sale of assets; Occasional sale exemption; Asphalt paving contractor
94-53 94-53 Rulings of the Tax Commissioner 03/14/1994 Manufacturing, processing, assembling, or refining; Ventilation fans and lighting
94-57 94-57 Rulings of the Tax Commissioner 03/14/1994 Foreign Source Income
94-55 94-55 Rulings of the Tax Commissioner 03/14/1994 Mixed real and tangible property lease; Restaurant
94-56 94-56 Rulings of the Tax Commissioner 03/14/1994 Bulletin of nonprofit industry association; Advertising space in a publication
94-54 94-54 Rulings of the Tax Commissioner 03/14/1994 Audit adjustments
94-59 94-59 Rulings of the Tax Commissioner 03/14/1994 Manufacturing, processing, assembling, or refining; Fertilizer mixer and spreader
94-52 94-52 Rulings of the Tax Commissioner 03/11/1994 Deed of Trust
94-51 94-51 Rulings of the Tax Commissioner 03/11/1994 Publishing and broadcasting; Blank video tape
94-48 94-48 Rulings of the Tax Commissioner 03/10/1994 Company sale of Virginia division; Occasional sale
94-50 94-50 Rulings of the Tax Commissioner 03/10/1994 Supplies shipped into Virginia; Withholding requirements; Out-of-state contractor
94-47 94-47 Rulings of the Tax Commissioner 03/10/1994 Bonus and commissions; Failure to withhold tax
94-46 94-46 Rulings of the Tax Commissioner 03/10/1994 Payroll factor adjustments; Base of operations
94-49 94-49 Rulings of the Tax Commissioner 03/10/1994 Domestic International Sales Corporation ("DISC"); Foreign source income subtraction
94-44 94-44 Rulings of the Tax Commissioner 03/09/1994 Application of sales and use taxes; Out-of-state contractor
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
94-42 94-42 Rulings of the Tax Commissioner 03/08/1994 Withholding requirement
94-41 94-41 Rulings of the Tax Commissioner 03/07/1994 Leases and rentals; Propane tanks
94-35 94-35 Rulings of the Tax Commissioner 03/07/1994 Occasional sales, including mergers; Muffler shop
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
94-38 94-38 Rulings of the Tax Commissioner 03/07/1994 Military spouse; Air carrier employee; Statute of limitations