Document # Public Document # Document Type Date Issued Description
93-48 93-48 Rulings of the Tax Commissioner 03/05/1993 Nonresident requests refund of tax paid in prior years
93-51 93-51 Rulings of the Tax Commissioner 03/05/1993 Private nonprofit organization; Exemptions strictly construed
93-50 93-50 Rulings of the Tax Commissioner 03/05/1993 Nonresident with intangible income from Virginia S corporation
93-49 93-49 Rulings of the Tax Commissioner 03/05/1993 Nonprofit organization; Rule of strict construction for exemption
93-54 93-54 Rulings of the Tax Commissioner 03/05/1993 Resales; Promotional giveaways
93-44 93-44 Rulings of the Tax Commissioner 03/04/1993 Determination of multistate status; Apportionment
93-40 93-40 Rulings of the Tax Commissioner 03/04/1993 Video production studio
93-43 93-43 Rulings of the Tax Commissioner 03/04/1993 Final Determination
93-46 93-46 Rulings of the Tax Commissioner 03/04/1993 Nonprofit organizations, private schools, and churches; Nursing home and retirement community
93-45 93-45 Rulings of the Tax Commissioner 03/04/1993 Government contractor; Computer system
93-47 93-47 Rulings of the Tax Commissioner 03/04/1993 Advertising; In-house advertising by religious group
93-42 93-42 Rulings of the Tax Commissioner 03/04/1993 Ships and vessels; Building and repairing ships
93-41 93-41 Rulings of the Tax Commissioner 03/04/1993 Mail order sales company; Catalogs, transportation charges, mailing lists
02261993 Attorney General's Opinion 02/26/1993 Trustee Deed Conveying Real Estate
93-38 93-38 Rulings of the Tax Commissioner 02/25/1993 Apportionment of income; Airlines
93-39 93-39 Rulings of the Tax Commissioner 02/25/1993 Apportionment method; Installment method of accounting
93-35 93-35 Rulings of the Tax Commissioner 02/24/1993 Telecommunications company; Consolidated vs. combined
93-34 93-34 Rulings of the Tax Commissioner 02/24/1993 Deeds of trust or mortgages; Refinancing debt with different lender
93-33 93-33 Rulings of the Tax Commissioner 02/24/1993 Services; Miscellaneous service enterprises; Labor charges of caterer
93-32 93-32 Rulings of the Tax Commissioner 02/24/1993 Manufacturing, processing, assembling, or refining; Document conversion project
93-2 93-12 Tax Bulletins 02/22/1993 Virginia Income Tax Changes for 1993 Filings; Virginia Tax Return Extension Requests
93-30 93-30 Rulings of the Tax Commissioner 02/22/1993 Medical, dental, and optical supplies and drugs; In vitro fertilization drugs
93-31 93-31 Rulings of the Tax Commissioner 02/22/1993 Sale of ID passes
93-28 93-28 Rulings of the Tax Commissioner 02/17/1993 Manufacturer of modular and panelized homes; apply primary purpose test to its dual capacity operation
93-29 93-29 Rulings of the Tax Commissioner 02/17/1993 Manufacturing, processing, assembling, or refining; Video tape production