Document # Public Document # Document Type Date Issued Description
99-105 99-105 Rulings of the Tax Commissioner 05/05/1999 Leases and rentals; Sale and leaseback
99-94 99-94 Rulings of the Tax Commissioner 04/30/1999 Nexus; Factors required for agency relationship
99-95 99-95 Rulings of the Tax Commissioner 04/30/1999 Purchases by other state governments; Out-of-state seller/out-of-state purchaser; Custom software sales
99-93 99-93 Rulings of the Tax Commissioner 04/30/1999 Airport storage lockers
99-81 99-81 Rulings of the Tax Commissioner 04/21/1999 Activities in Virginia sufficient for tax liability
99-66 99-66 Rulings of the Tax Commissioner 04/15/1999 Audit sample techniques; Estimated amounts for sample extrapolation
99-62 99-62 Rulings of the Tax Commissioner 04/12/1999 Products provided to customer on trial basis; Repair parts used in maintenance contracts
99-60 99-60 Rulings of the Tax Commissioner 04/09/1999 Erroneously collected tax; Out-of-state dealer
99-57 99-57 Rulings of the Tax Commissioner 04/08/1999 Limited Liability Company; Services; Nontaxable services
99-56 99-56 Rulings of the Tax Commissioner 04/07/1999 Government contractor; Contractor vs. retailer
99-47 99-47 Rulings of the Tax Commissioner 04/02/1999 Taxes Paid by Residents to Other States
99-41 99-41 Rulings of the Tax Commissioner 03/31/1999 Forest products harvesting; Portable wood chip equipment etc.
99-40 99-40 Rulings of the Tax Commissioner 03/31/1999 Contractor purchases; Out-of-state exempt contract; Penalty
99-39 99-39 Rulings of the Tax Commissioner 03/31/1999 Audit sample with large volume sale; Exemption certificates
99-38 99-38 Rulings of the Tax Commissioner 03/30/1999 Exemption certificates; Sales to schools
99-37 99-37 Rulings of the Tax Commissioner 03/30/1999 Bad debt credit; Assignees
99-35 99-35 Rulings of the Tax Commissioner 03/29/1999 Audit sampling
99-34 99-34 Rulings of the Tax Commissioner 03/24/1999 Multiple member LLC; consolidated returns.
99-30 99-30 Rulings of the Tax Commissioner 03/15/1999 Food and grocery items; Meal service charges
99-29 99-29 Rulings of the Tax Commissioner 03/15/1999 Audit sample; Exemption certificates; Government contractor
99-26 99-26 Rulings of the Tax Commissioner 03/15/1999 Exemption certificates and direct pay permits; Burden of proof
99-28 99-28 Rulings of the Tax Commissioner 03/15/1999 Purchase mark-up audit procedure; Disclosure of tax information
99-22 99-22 Rulings of the Tax Commissioner 03/10/1999 Dealer records; Documentation required to substantiate exempt sales
99-17 99-17 Rulings of the Tax Commissioner 02/22/1999 Occasional sale; Gift certificates; Audit penalty; Compliance ratio
99-9 99-9 Rulings of the Tax Commissioner 01/11/1999 Limited liability companies