Document # Public Document # Document Type Date Issued Description
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
91-136 91-136 Rulings of the Tax Commissioner 07/30/1991 Sales of Dietary Supplements
91-138 91-138 Rulings of the Tax Commissioner 07/30/1991 Out-of-State tax credit; "Business Profits Tax"
91-132 91-132 Rulings of the Tax Commissioner 07/29/1991 Filing change from consolidated to combined; Request denied
91-134 91-134 Rulings of the Tax Commissioner 07/29/1991 Affiliates request consolidated filing
91-130 91-130 Rulings of the Tax Commissioner 07/29/1991 Denial of a Refund
91-135 91-135 Rulings of the Tax Commissioner 07/29/1991 Consolidated and combined returns
91-133 91-133 Rulings of the Tax Commissioner 07/29/1991 Nonprofit organization preventing cruelty to animals
91-131 91-131 Rulings of the Tax Commissioner 07/29/1991 Estimated tax payment for affiliates; Combined filing; Telecommunications Co.
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
91-126 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
91-122 91-122 Rulings of the Tax Commissioner 07/19/1991 Request for protective claim; franchise taxes
91-124 91-124 Rulings of the Tax Commissioner 07/19/1991 Apportionment of Income; Sales of Insurance Products
91-121 91-121 Rulings of the Tax Commissioner 07/19/1991 Out-of-state financial institutions; Credits
91-120 91-120 Rulings of the Tax Commissioner 07/19/1991 Commercial waterman; Purchase of boat motor, machinery and tools
91-123 91-123 Rulings of the Tax Commissioner 07/19/1991 Lease of printing press; Commercial printing for sale or resale
91-125 91-125 Rulings of the Tax Commissioner 07/19/1991 Mobile home set-up components; Change in Department policy
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
91-114 91-114 Rulings of the Tax Commissioner 07/09/1991 Software service agreements