Document # Public Document # Document Type Date Issued Description
94-78 94-78 Rulings of the Tax Commissioner 03/21/1994 Prescription drug samples; Out-of-state pharmaceutical manufacturer; Withdrawals from exempt inventory; tax paid to another state
94-71 94-71 Rulings of the Tax Commissioner 03/18/1994 Manufacturing, processing, assembling, or refining; Embroidering machine
94-58 94-58 Rulings of the Tax Commissioner 03/15/1994 Protective Claim
94-48 94-48 Rulings of the Tax Commissioner 03/10/1994 Company sale of Virginia division; Occasional sale
94-45 94-45 Rulings of the Tax Commissioner 03/09/1994 Resales; Demonstration units
94-35 94-35 Rulings of the Tax Commissioner 03/07/1994 Occasional sales, including mergers; Muffler shop
94-41 94-41 Rulings of the Tax Commissioner 03/07/1994 Leases and rentals; Propane tanks
94-29 94-29 Rulings of the Tax Commissioner 03/03/1994 Shipping and handling charges, Merchandise samples; Retail and catalog sales
94-19 94-19 Rulings of the Tax Commissioner 01/31/1994 Dentists; Untaxed purchases; Use tax
94-17 94-17 Rulings of the Tax Commissioner 01/19/1994 ANTIQUE PURCHASES
94-1 94-17 Tax Bulletins 01/19/1994 Antique Purchases; Retail Sales and Use Tax
01121994 Attorney General's Opinion 01/12/1994 Catered Meals
93-242 93-242 Rulings of the Tax Commissioner 12/28/1993 Cemeteries and crematoriums; Sales of vaults, urns, markers, etc.
93-240 93-240 Rulings of the Tax Commissioner 12/28/1993 Interstate transactions; Nexus requirement
93-237 93-237 Rulings of the Tax Commissioner 12/21/1993 Computers, services, and software; Modified prewritten programs
93-230 93-230 Rulings of the Tax Commissioner 12/15/1993 Training materials
93-223 93-223 Rulings of the Tax Commissioner 11/16/1993 Fabrication of garments
93-225 93-225 Rulings of the Tax Commissioner 11/16/1993 Government contractor; Materials delivered to Virginia for future use in North Carolina job
93-217 93-217 Rulings of the Tax Commissioner 11/02/1993 Interstate transactions; Debit and credit cards delivered out-of-state
93-210 93-210 Rulings of the Tax Commissioner 10/27/1993 Audit sample techniques; Use of error factor
93-200 93-200 Rulings of the Tax Commissioner 09/24/1993 Manufacturing, mining machinery
93-185 93-185 Rulings of the Tax Commissioner 08/31/1993 Magazine advertising homes for sale
93-182 93-182 Rulings of the Tax Commissioner 08/11/1993 Advertising; Political consulting
93-180 93-180 Rulings of the Tax Commissioner 08/09/1993 Advertising; Printing and mailing contractor
93-166 93-166 Rulings of the Tax Commissioner 07/29/1993 Railcar rebates; Leases