Document # Public Document # Document Type Date Issued Description
97-331 97-331 Rulings of the Tax Commissioner 08/08/1997 Real property construction; Government contractors
97-319 97-319 Rulings of the Tax Commissioner 07/30/1997 Services; Repair and installation; Warranties for parts and labor taxable
97-317 97-317 Rulings of the Tax Commissioner 07/30/1997 Sales solicitation outside Virginia; Gross receipts
97-320 97-320 Rulings of the Tax Commissioner 07/30/1997 Remittance of tax; Purchaser liable for unpaid tax
97-316 97-316 Rulings of the Tax Commissioner 07/30/1997 Remittance of tax; Failure to separately state tax, over-collected tax
97-313 97-313 Rulings of the Tax Commissioner 07/29/1997 Penalties and Interest; Property assessed
97-305 97-305 Rulings of the Tax Commissioner 07/18/1997 Exceptions; Wholesaler with no definite place of business in locality not taxable
97-306 97-306 Rulings of the Tax Commissioner 07/18/1997 Telecommunications; Telecommunications equipment used by Internet provider
97-303 97-303 Rulings of the Tax Commissioner 07/16/1997 Deficiency assessments; Audit method for estimating sales upheld
97-302 97-302 Rulings of the Tax Commissioner 07/11/1997 Application for refund; Refund to customer
97-301 97-301 Rulings of the Tax Commissioner 07/07/1997 Taxes paid by residents to other states; Border credit denied for taxes paid on business income
97-300 97-300 Legislative Summaries 06/30/1997 1997 Legislative Summary
97-298 97-298 Rulings of the Tax Commissioner 06/27/1997 Deficiency assessments; Purchase markup method
97-289 97-289 Rulings of the Tax Commissioner 06/26/1997 Delivery charges and packing costs; Transportation charges
97-284 97-284 Rulings of the Tax Commissioner 06/25/1997 Apportionment of laboratory's gross receipts
97-283 97-283 Rulings of the Tax Commissioner 06/24/1997 Aircraft; Dealer's personal use; delinquent tax; Penalties and interest; Waiver
97-276 97-276 Rulings of the Tax Commissioner 06/18/1997 Nexus; Out-of-state vendors; Mail order photography
97-272 97-272 Rulings of the Tax Commissioner 06/16/1997 Taxes paid to other states
97-266 97-266 Rulings of the Tax Commissioner 06/13/1997 Nexus; Out-of-state vendors; Construction; Retailer v. contractor
97-271 97-271 Rulings of the Tax Commissioner 06/12/1997 Services-professional or personal; Medical professionals; Tangible personal property
97-262 97-262 Rulings of the Tax Commissioner 06/12/1997 Nexus; Out-of-state vendors; Mail order sales
97-265 97-265 Rulings of the Tax Commissioner 06/12/1997 Advertising; In-house marketing promotions
97-253 97-253 Rulings of the Tax Commissioner 06/06/1997 Penalties and Interest; Audit penalty; Effect of merger
97-248 97-248 Rulings of the Tax Commissioner 06/02/1997 Printing; Storage and distribution
97-240 97-240 Rulings of the Tax Commissioner 05/23/1997 Deficiency assessments; Breakdown of tax liability