Document # Public Document # Document Type Date Issued Description
94-35 94-35 Rulings of the Tax Commissioner 03/07/1994 Occasional sales, including mergers; Muffler shop
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
94-30 94-30 Rulings of the Tax Commissioner 03/04/1994 Untimely filing; Refund request; Amended return
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
94-31 94-31 Rulings of the Tax Commissioner 03/04/1994 Out-of-State Furniture Retailer; Nexus; Deliveries into Virginia
94-29 94-29 Rulings of the Tax Commissioner 03/03/1994 Shipping and handling charges, Merchandise samples; Retail and catalog sales
94-28 94-28 Rulings of the Tax Commissioner 03/02/1994 Manufacturing, processing, assembling, or refining; Cleaning and sanitizing equipment
94-26 94-26 Rulings of the Tax Commissioner 03/02/1994 Corporate officer liability; Converted assessment
94-27 94-27 Rulings of the Tax Commissioner 03/02/1994 Resales; Free samples
94-23 94-23 Rulings of the Tax Commissioner 02/18/1994 Wills
94-22 94-22 Rulings of the Tax Commissioner 02/18/1994 Interest on amended return
94-24 94-24 Rulings of the Tax Commissioner 02/18/1994 Foreign source income and expenses; Sales factor and income adjustment
94-21 94-21 Rulings of the Tax Commissioner 02/18/1994 Business liquidation; Occasional sale
94-20 94-20 Rulings of the Tax Commissioner 02/15/1994 Fixed Dated Conformity Repealed
94-2 94-20 Tax Bulletins 02/15/1994 Fixed Date Conformity Repealed
94-3 94-25 Tax Bulletins 02/04/1994 Virginia State Lottery Winnings; Individual Income and Withholding Taxes
94-25 94-25 Rulings of the Tax Commissioner 02/04/1994 Lottery Winnings
94-19 94-19 Rulings of the Tax Commissioner 01/31/1994 Dentists; Untaxed purchases; Use tax
94-16 94-16 Rulings of the Tax Commissioner 01/28/1994 Nonprofit criteria
94-17 94-17 Rulings of the Tax Commissioner 01/19/1994 ANTIQUE PURCHASES
94-1 94-17 Tax Bulletins 01/19/1994 Antique Purchases; Retail Sales and Use Tax
94-18 94-18 Rulings of the Tax Commissioner 01/18/1994 Sales by nonprofit organization; Collection of sales tax
94-364 94-364 Rulings of the Tax Commissioner 01/15/1994 Tax Bulletin First Quarter Interest rates 1995
94-15 94-15 Rulings of the Tax Commissioner 01/13/1994 Nonprofit organization; Science-Technology center