Document # Public Document # Document Type Date Issued Description
90-21 90-21 Rulings of the Tax Commissioner 01/11/1990 Financial corporations; No cost of performance outside of Virginia
90-9 90-9 Rulings of the Tax Commissioner 01/11/1990 Nonprofit organizations; Exemption criteria
90-15 90-15 Rulings of the Tax Commissioner 01/11/1990 Manufacturing; Computer software and equipment; Color swatches
90-6 90-6 Rulings of the Tax Commissioner 01/11/1990 Calligraphy services
90-5 90-5 Rulings of the Tax Commissioner 01/11/1990 Permission to file one Virginia return for year 1989, Filing two federal returns
90-19 90-19 Rulings of the Tax Commissioner 01/11/1990 Agency relationship
90-20 90-20 Rulings of the Tax Commissioner 01/11/1990 Refund statute of limitations
90-18 90-18 Rulings of the Tax Commissioner 01/11/1990 Capital gains; Apportionable income
90-1 90-1 Rulings of the Tax Commissioner 01/02/1990 Permission to File a Consolidated Return
90-4 90-4 Rulings of the Tax Commissioner 01/02/1990 Nonprofit Blood Bank; Exemption criteria
90-2 90-2 Rulings of the Tax Commissioner 01/02/1990 Foreign source income; Other income
90-3 90-3 Rulings of the Tax Commissioner 01/02/1990 Cumulative withholding method; Alternate method of withholding
89-346 89-346 Rulings of the Tax Commissioner 12/20/1989 Gas utility
89-347 89-347 Rulings of the Tax Commissioner 12/20/1989 Audit for unreported tax; Alcoholic Control Board reported sales
89-360 89-360 Rulings of the Tax Commissioner 12/20/1989 Nonprofit organization promoting the arts for citizens of Richmond, Virginia
89-349 89-349 Rulings of the Tax Commissioner 12/20/1989 Modular home manufacturer; Prefabricated house sections
89-357 89-357 Rulings of the Tax Commissioner 12/20/1989 Mining; Equipment fuel and repair parts
89-348 89-348 Rulings of the Tax Commissioner 12/20/1989 Out-of-state tax credit; New Hampshire "Business Profits Tax"
89-355 89-355 Rulings of the Tax Commissioner 12/20/1989 Nonprofit providing horseback riding as therapy for handicapped individuals
89-361 89-361 Rulings of the Tax Commissioner 12/20/1989 Alternative method of allocation and apportionment for S corporation is denied
89-359 89-359 Rulings of the Tax Commissioner 12/20/1989 Transitional provisions; Real estate construction contracts
89-351 89-351 Rulings of the Tax Commissioner 12/20/1989 Free newspapers
89-350 89-350 Rulings of the Tax Commissioner 12/20/1989 Electric generating plant; Contractor purchases
89-358 89-358 Rulings of the Tax Commissioner 12/20/1989 Nonprofit organization providing support to individuals with port wine stains and other skin disorders
89-354 89-354 Rulings of the Tax Commissioner 12/20/1989 Lease of modified computer software