Document # Public Document # Document Type Date Issued Description
91-16 91-16 Rulings of the Tax Commissioner 02/21/1991 Nonresident Real Property Owner Registration Requirements
91-15 91-15 Rulings of the Tax Commissioner 02/20/1991 Educational Institutions; Nonprofit Elementary and Secondary School
91-14 91-14 Rulings of the Tax Commissioner 02/15/1991 Sales for Resale; Motor Oil Used in Maintenance of Rental Vehicles
91-13 91-13 Rulings of the Tax Commissioner 02/15/1991 Highway construction contractors; Exemption certificates
91-12 91-12 Rulings of the Tax Commissioner 02/14/1991 Occasional Sales; Sale of Virginia Branch Offices
91-9 91-9 Rulings of the Tax Commissioner 02/11/1991 Illegal gambling operation; IRS audit adjustments
91-10 91-10 Rulings of the Tax Commissioner 02/11/1991 Nonprofit organization; Arts; Exemption criteria
91-11 91-11 Rulings of the Tax Commissioner 02/11/1991 Refunds of Tax
91-7 91-7 Rulings of the Tax Commissioner 02/04/1991 Nonprofit; disabled individuals; Exemption criteria
91-8 91-8 Rulings of the Tax Commissioner 02/04/1991 Nonprofit organization; Business counseling
91-6 91-6 Rulings of the Tax Commissioner 02/04/1991 Vending Stand Program for the Blind; Vendors operating on military property
91-5 91-5 Rulings of the Tax Commissioner 01/23/1991 Public Service Corporations; Items Purchased by Electric Utility
91-4 91-4 Rulings of the Tax Commissioner 01/18/1991 Nonprofit; rehabilitation programs for persons with mental illness
91-3 91-3 Rulings of the Tax Commissioner 01/18/1991 Cable television companies; Purchases of remote controls
91-2 91-2 Rulings of the Tax Commissioner 01/11/1991 Domestic and Foreign Corporations; Aircraft Based in Virginia; Taxable Nexus
01101991 Attorney General's Opinion 01/10/1991 Forest Products Tax; Machinery and Tools; Situs of Motor Vehicle for Personal Property Tax
91-1 91-1 Rulings of the Tax Commissioner 01/08/1991 Residency
90-232 90-232 Rulings of the Tax Commissioner 12/27/1990 Nonprofit organizations; Exemption criteria
90-231 90-231 Rulings of the Tax Commissioner 12/21/1990 Foreign source income; Subtractions from Federal Adjusted Gross Income
90-230 90-230 Rulings of the Tax Commissioner 12/20/1990 Recovery of ACRS modifications
90-228 90-228 Rulings of the Tax Commissioner 12/19/1990 Public service corporations; Rental of paging equipment
90-227 90-227 Rulings of the Tax Commissioner 12/19/1990 Direct billing of patients by Nonprofit corporation
90-225 90-225 Rulings of the Tax Commissioner 12/19/1990 Hotel lodging to federal employees on official business
90-226 90-226 Rulings of the Tax Commissioner 12/19/1990 Nonresident real property owner registration
90-229 90-229 Rulings of the Tax Commissioner 12/19/1990 Aircraft acquisition in exchange for stock