Document # Public Document # Document Type Date Issued Description
91-169 91-169 Rulings of the Tax Commissioner 08/15/1991 Sales factor; Interest income; Assessment and payment of deficiency
91-167 91-167 Rulings of the Tax Commissioner 08/15/1991 Retirement income; Part-year return for 1998; Residency
91-164 91-164 Rulings of the Tax Commissioner 08/13/1991 Institutions of learning
91-165 91-165 Rulings of the Tax Commissioner 08/13/1991 Industrial Materials; Air Make-Up System
91-158 91-158 Rulings of the Tax Commissioner 08/12/1991 Resident returns filed in error; Refund of tax
91-160 91-160 Rulings of the Tax Commissioner 08/12/1991 Manufacturing and sales of aluminum sheet metal; Exemption certificates
91-159 91-159 Rulings of the Tax Commissioner 08/12/1991 Domicile in Virginia; Residency
91-162 91-162 Rulings of the Tax Commissioner 08/12/1991 Warranty sales; Collection of tax; Penalties and Interest
91-161 91-161 Rulings of the Tax Commissioner 08/12/1991 Software subscription updates; Deposit charges
91-157 91-157 Rulings of the Tax Commissioner 08/12/1991 Nonprofit assisting church in preparing engaged couples for marriage
91-166 91-166 Rulings of the Tax Commissioner 08/07/1991 Contractors; Automatic Bank Tellers and Security Systems
91-148 91-148 Rulings of the Tax Commissioner 08/02/1991 Consolidated filer; Canadian subsidiary; Environmental tax; Foreign source income
91-147 91-147 Rulings of the Tax Commissioner 08/02/1991 Financial Corporations; No Cost of Performance in Virginia
91-149 91-149 Rulings of the Tax Commissioner 08/02/1991 Interstate and Foreign Commerce; Merchandise Shipped Out-of-State
91-150 91-150 Rulings of the Tax Commissioner 08/02/1991 Newsletter and journal publications
91-155 91-155 Rulings of the Tax Commissioner 08/02/1991 Advertising; Circulars, supplements, and inserts
91-146 91-146 Rulings of the Tax Commissioner 08/02/1991 Basis of recordation tax
91-143 91-143 Rulings of the Tax Commissioner 07/31/1991 Vessels, Interstate Commerce; Berthing Facilities
91-141 91-141 Rulings of the Tax Commissioner 07/31/1991 Service station equipment; Government contractor
91-142 91-142 Rulings of the Tax Commissioner 07/31/1991 Occasional Sales; Information Services Equipment
91-137 91-137 Rulings of the Tax Commissioner 07/30/1991 Service station equipment; Sales, installation and repair
91-136 91-136 Rulings of the Tax Commissioner 07/30/1991 Sales of Dietary Supplements
91-140 91-140 Rulings of the Tax Commissioner 07/30/1991 Sales for resale; Food purchased for government contract
91-139 91-139 Rulings of the Tax Commissioner 07/30/1991 Nonprofit hospital providing services to nonhospital entities
91-135 91-135 Rulings of the Tax Commissioner 07/29/1991 Consolidated and combined returns