Document # Public Document # Document Type Date Issued Description
98-208 98-208 Rulings of the Tax Commissioner 12/18/1998 Advertising, Purchases, Application for Refund
98-203 98-203 Rulings of the Tax Commissioner 12/07/1998 Specific Types of Local License tax
98-199 98-199 Rulings of the Tax Commissioner 11/30/1998 Samples withdrawn from inventory
98-200 98-200 Rulings of the Tax Commissioner 11/30/1998 Retention of records; Taxpayer maintains that the tax was paid on one of the aircraft and the other aircraft is not airworthy.
98-190 98-190 Rulings of the Tax Commissioner 11/23/1998 List of Exemptions, Exceptions and Exclusions
98-187 98-187 Rulings of the Tax Commissioner 11/10/1998 Advertiser; Constructive possession
98-182 98-182 Rulings of the Tax Commissioner 10/30/1998 Government contract; "True object" of contract; Exemption certificates
98-170 98-170 Rulings of the Tax Commissioner 10/26/1998 Failure to Withhold
98-172 98-172 Rulings of the Tax Commissioner 10/26/1998 Samples withdrawals from out-of-state inventory for free distribution by salesmen in Virginia
98-171 98-171 Rulings of the Tax Commissioner 10/26/1998 Assessment and Payment of Deficiency
98-168 98-168 Rulings of the Tax Commissioner 10/23/1998 Federal limitations on taxation of interstate commerce; Corporate affiliate lacked nexus
98-166 98-166 Rulings of the Tax Commissioner 10/22/1998 Failure to Withhold
98-164 98-164 Rulings of the Tax Commissioner 10/21/1998 Audit Procedures
98-163 98-163 Rulings of the Tax Commissioner 10/21/1998 Exemption Certificates
98-161 98-161 Rulings of the Tax Commissioner 10/20/1998 Modular home installation by contractor; "Cost price"
98-159 98-159 Rulings of the Tax Commissioner 10/20/1998 Taxes Paid by Residents to Other States
98-157 98-157 Rulings of the Tax Commissioner 10/20/1998 Leases and rentals; Lease of property between related companies
98-149 98-149 Rulings of the Tax Commissioner 10/09/1998 Cotton equipment loaned to farmers; Prefabricated buildings
98-145 98-145 Rulings of the Tax Commissioner 10/09/1998 Contractor purchases; Direct pay permit furnished by customer
98-147 98-147 Rulings of the Tax Commissioner 10/09/1998 Application of sales and use taxes; Visits by out-of-state dealer did not establish nexus
09221998 Attorney General's Opinion 09/22/1998 Admissions; "charitable purpose" and "gross receipts"
98-118 98-118 Legislative Summaries 06/30/1998 1998 Legislative Summary
98-111 98-111 Rulings of the Tax Commissioner 06/24/1998 Exemption certificates; Dealer responsible for obtaining exemption certificates
98-106 98-106 Rulings of the Tax Commissioner 06/09/1998 Occasional sales, including mergers; Purchase of corporation exempt
98-101 98-101 Rulings of the Tax Commissioner 05/26/1998 Nonprofit organizations, private schools, and churches; Inventory donated to schools outside Virginia