Document # Public Document # Document Type Date Issued Description
91-126 91-126 Rulings of the Tax Commissioner 07/22/1991 Catalogs; Percentage within Virginia; Mail order retailer
91-129 91-129 Rulings of the Tax Commissioner 07/22/1991 Breeder and trainer of race horses
91-128 91-128 Rulings of the Tax Commissioner 07/22/1991 Industrial Materials; Photo Processing
91-127 91-127 Rulings of the Tax Commissioner 07/22/1991 Nonprofit organization; Consortium of academic oceanographic institutions
91-120 91-120 Rulings of the Tax Commissioner 07/19/1991 Commercial waterman; Purchase of boat motor, machinery and tools
91-125 91-125 Rulings of the Tax Commissioner 07/19/1991 Mobile home set-up components; Change in Department policy
91-123 91-123 Rulings of the Tax Commissioner 07/19/1991 Lease of printing press; Commercial printing for sale or resale
91-122 91-122 Rulings of the Tax Commissioner 07/19/1991 Request for protective claim; franchise taxes
91-121 91-121 Rulings of the Tax Commissioner 07/19/1991 Out-of-state financial institutions; Credits
91-124 91-124 Rulings of the Tax Commissioner 07/19/1991 Apportionment of Income; Sales of Insurance Products
91-119 91-119 Rulings of the Tax Commissioner 07/18/1991 True object of government contract
91-118 91-118 Rulings of the Tax Commissioner 07/17/1991 Gas and sewer pipeline contractor; Purchases for government contract
91-117 91-117 Rulings of the Tax Commissioner 07/10/1991 Christian teen camp; Nonprofit organization exemption criteria
91-116 91-116 Rulings of the Tax Commissioner 07/09/1991 Refund statute of limitations
91-115 91-115 Rulings of the Tax Commissioner 07/09/1991 Contract tree farming; Application of agricultural exemption
91-114 91-114 Rulings of the Tax Commissioner 07/09/1991 Software service agreements
91-106 91-106 Rulings of the Tax Commissioner 06/28/1991 Services; Computer Animation
91-112 91-112 Rulings of the Tax Commissioner 06/28/1991 Federal changes to taxable income
91-108 91-108 Rulings of the Tax Commissioner 06/28/1991 Nonsectarian youth organization; Exemption criteria
91-105 91-105 Rulings of the Tax Commissioner 06/28/1991 Our-of-state resale exemption certificate; Purchases for resale
91-107 91-107 Rulings of the Tax Commissioner 06/28/1991 Purchase/Leaseback Transactions
91-109 91-109 Rulings of the Tax Commissioner 06/28/1991 Industrial Materials; Equipment Used in Production of Maps
91-102 91-102 Rulings of the Tax Commissioner 06/28/1991 Computer Software and Equipment; Computer Software Updates
91-104 91-104 Rulings of the Tax Commissioner 06/28/1991 Foreign source income; Interest income
91-110 91-110 Rulings of the Tax Commissioner 06/28/1991 Nonprofit organization providing educational opportunities