Document # Public Document # Document Type Date Issued Description
98-196 98-196 Rulings of the Tax Commissioner 11/24/1998 Court Case, BOEHRINGER INGELHEIM PHARMACEUTICALS, INC. VS DEPARTMENT OF TAXATION, COMMONWEALTH OF VIRGINIA
98-187 98-187 Rulings of the Tax Commissioner 11/10/1998 Advertiser; Constructive possession
98-141 98-141 Rulings of the Tax Commissioner 10/08/1998 Exemption Certificates
10021998 Attorney General's Opinion 10/02/1998 Correcting an erroneous or improper real estate tax assessment
98-127 98-127 Rulings of the Tax Commissioner 08/11/1998 List of Exemptions, Exceptions and Exclusions
98-118 98-118 Legislative Summaries 06/30/1998 1998 Legislative Summary
98-104 98-104 Rulings of the Tax Commissioner 05/29/1998 Deficiency assessment; Audit sample upheld.
98-102 98-102 Rulings of the Tax Commissioner 05/27/1998 Motor fuels; Off-road motor fuel taxable
98-82 98-82 Rulings of the Tax Commissioner 05/01/1998 Court Case, MCWANE, INC. vs VIRGINIA DEPARTMENT OF TAXATION,
98-81 98-81 Rulings of the Tax Commissioner 04/29/1998 Manufacturing industrial materials, machinery, and supplies; Sanitizing chemicals
98-79 98-79 Rulings of the Tax Commissioner 04/27/1998 Interstate transactions; Advertising brochures
98-67 98-67 Rulings of the Tax Commissioner 04/09/1998 Application of sales and use taxes; Out-of-state catalog retailer.
98-51 98-51 Rulings of the Tax Commissioner 03/12/1998 Advertising; Printing; Laser personalization services and stock photographs.
98-49 98-49 Rulings of the Tax Commissioner 03/11/1998 Audit sample, applied purchase sample and the same error factor of one restaurant to the other locations.
98-45 98-45 Rulings of the Tax Commissioner 03/10/1998 Services; Miscellaneous service enterprises; Taxation of custom mailing lists.
98-35 98-35 Rulings of the Tax Commissioner 02/23/1998 Manufacturing, processing, assembling or refining; Fabrication of plumbing fixtures, pipes and fittings
98-33 98-33 Rulings of the Tax Commissioner 02/23/1998 Printing; Mailing services.
98-32 98-32 Rulings of the Tax Commissioner 02/23/1998 Advertising; Media advertising
98-28 98-28 Rulings of the Tax Commissioner 02/19/1998 Services; repair and installation; Separately stated charges.
98-23 98-23 Rulings of the Tax Commissioner 02/12/1998 Advertising; Purchases of tangible personal property for resale, not advertising
98-16 98-16 Rulings of the Tax Commissioner 02/05/1998 Printing; Laser personalization.
98-15 98-15 Rulings of the Tax Commissioner 02/04/1998 Nonprofits, private schools and churches; Sale to nonprofit hospital corporation
98-13 98-13 Rulings of the Tax Commissioner 01/30/1998 Manufacturing, processing, assembling or refining; Steel recycling
98-7 98-7 Rulings of the Tax Commissioner 01/14/1998 Residency; Change of domicile.
97-488 97-488 Rulings of the Tax Commissioner 12/17/1997 Medical equipment specifically exempted from the tax