Document # Public Document # Document Type Date Issued Description
90-7 90-7 Rulings of the Tax Commissioner 01/11/1990 Sales factor; Interest income
90-17 90-17 Rulings of the Tax Commissioner 01/11/1990 Payroll factor; Subsidiary wages included in parent's payroll factor
90-16 90-16 Rulings of the Tax Commissioner 01/11/1990 Mobile home leveling blocks; Valid use of exemption certificates
90-21 90-21 Rulings of the Tax Commissioner 01/11/1990 Financial corporations; No cost of performance outside of Virginia
90-13 90-13 Rulings of the Tax Commissioner 01/11/1990 Protective claim for refund; Delinquent assessment
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
90-12 90-12 Rulings of the Tax Commissioner 01/11/1990 Change from consolidated return to combined is denied
90-14 90-14 Rulings of the Tax Commissioner 01/11/1990 Steel fabricator; Barge launchway supports and foundation
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
90-20 90-20 Rulings of the Tax Commissioner 01/11/1990 Refund statute of limitations
90-6 90-6 Rulings of the Tax Commissioner 01/11/1990 Calligraphy services
90-18 90-18 Rulings of the Tax Commissioner 01/11/1990 Capital gains; Apportionable income
90-19 90-19 Rulings of the Tax Commissioner 01/11/1990 Agency relationship
90-11 90-11 Rulings of the Tax Commissioner 01/11/1990 Refund statute of limitations; Amended federal return
90-10 90-10 Rulings of the Tax Commissioner 01/11/1990 Out-of-state tax credit; California S-corporation shareholder
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
90-1 90-1 Rulings of the Tax Commissioner 01/02/1990 Permission to File a Consolidated Return
89-346 89-346 Rulings of the Tax Commissioner 12/20/1989 Gas utility
89-361 89-361 Rulings of the Tax Commissioner 12/20/1989 Alternative method of allocation and apportionment for S corporation is denied
89-356 89-356 Rulings of the Tax Commissioner 12/20/1989 Nonprofit organization providing family planning
89-360 89-360 Rulings of the Tax Commissioner 12/20/1989 Nonprofit organization promoting the arts for citizens of Richmond, Virginia
89-355 89-355 Rulings of the Tax Commissioner 12/20/1989 Nonprofit providing horseback riding as therapy for handicapped individuals