Document # Public Document # Document Type Date Issued Description
12141990 Attorney General's Opinion 12/14/1990 Wholesale Merchant; Purchases
90-220 90-220 Rulings of the Tax Commissioner 12/14/1990 Advertising; Direct mail postage charges
90-218 90-218 Rulings of the Tax Commissioner 12/14/1990 Services; Specialized word processing products
90-221 90-221 Rulings of the Tax Commissioner 12/13/1990 Alternate method of allocation and apportionment; Separate accounting
90-222 90-222 Rulings of the Tax Commissioner 12/13/1990 Day-care center preschool development program; Nonprofit criteria
90-224 90-224 Rulings of the Tax Commissioner 12/13/1990 Medical record copies
90-223 90-223 Rulings of the Tax Commissioner 12/13/1990 Educational institutions; Clearinghouse for educational programming
90-219 90-219 Rulings of the Tax Commissioner 12/13/1990 Nonresident real property owner registration
90-213 90-213 Rulings of the Tax Commissioner 12/05/1990 Purse boats; Watercraft purchased by commercial waterman
90-214 90-214 Rulings of the Tax Commissioner 12/05/1990 Nonprofit providing education, training and services to retarded citizens
90-215 90-215 Rulings of the Tax Commissioner 12/05/1990 Gas cylinder rentals; Manufacturing
90-217 90-217 Rulings of the Tax Commissioner 12/05/1990 Net Operating Loss carryback; Virginia modifications
90-212 90-212 Rulings of the Tax Commissioner 12/05/1990 Dealer records; Computerized cash register summaries
90-211 90-211 Rulings of the Tax Commissioner 12/05/1990 Vision assist products
90-216 90-216 Rulings of the Tax Commissioner 12/05/1990 Nonprofit serving disadvantaged and handicapped youth
90-209 90-209 Rulings of the Tax Commissioner 11/28/1990 Renderings purchased by architectural firm
90-210 90-210 Rulings of the Tax Commissioner 11/28/1990 Data cable installation; Subcontracting
90-208 90-208 Rulings of the Tax Commissioner 11/26/1990 Meals and lodging paid by nonprofit secondary school
90-207 90-207 Rulings of the Tax Commissioner 11/26/1990 Camp fee
90-205 90-205 Rulings of the Tax Commissioner 11/19/1990 Airline carrier; Apportionment of income; Excess net operating loss deduction
90-204 90-204 Rulings of the Tax Commissioner 11/15/1990 Change in accounting method; Additional income recognized
90-202 90-202 Rulings of the Tax Commissioner 11/14/1990 Statutory method
90-203 90-203 Rulings of the Tax Commissioner 11/14/1990 Nonresident estate
90-201 90-201 Rulings of the Tax Commissioner 11/14/1990 Adjustment to FAGI by I.R.S.; Refund statute of limitations
90-206 90-206 Rulings of the Tax Commissioner 11/12/1990 INTEREST RATES FIRST QUARTER 1991