Document # Public Document # Document Type Date Issued Description
97-241 97-241 Rulings of the Tax Commissioner 05/23/1997 Resales; Sales to leasing companies, manufacturers, and distributors
97-240 97-240 Rulings of the Tax Commissioner 05/23/1997 Deficiency assessments; Breakdown of tax liability
97-229 97-229 Rulings of the Tax Commissioner 05/19/1997 Government transactions; Meals and lodging furnished to state or federal employees
97-223 97-223 Rulings of the Tax Commissioner 05/16/1997 Taxes paid by residents to other states; Earned or business income taxed by another state
97-228 97-228 Rulings of the Tax Commissioner 05/16/1997 Construction; Contractor's purchases from out-of-state company
97-227 97-227 Rulings of the Tax Commissioner 05/16/1997 Returned goods and repossessions; Restocking fee
97-215 97-215 Rulings of the Tax Commissioner 05/12/1997 Collection of tax generally; Valid assessment in absence of contrary evidence
97-218 97-218 Rulings of the Tax Commissioner 05/06/1997 Tax base; Vending machine sales; Computation of tax
97-208 97-208 Rulings of the Tax Commissioner 04/29/1997 Consumer liability; Tax as legal debt of purchaser
97-206 97-206 Rulings of the Tax Commissioner 04/28/1997 Audit procedures; Sample period rejected
97-203 97-203 Rulings of the Tax Commissioner 04/18/1997 Taxes Paid To Other States
97-186 97-186 Rulings of the Tax Commissioner 04/18/1997 Computers, services, and software; licensing, maintenance, and training
97-144 97-144 Rulings of the Tax Commissioner 04/18/1997 Alternative methods; Request for alternative method denied
97-185 97-185 Rulings of the Tax Commissioner 04/18/1997 Out-of-state exchange of Virginia aircraft
97-179 97-179 Rulings of the Tax Commissioner 04/17/1997 Limitations on rate of license taxes; BPOL tax; Federal and state taxes
97-183 97-183 Rulings of the Tax Commissioner 04/16/1997 In general; Contractors, manufacturers, and banks
97-164 97-164 Rulings of the Tax Commissioner 04/10/1997 Loggers
97-162 97-162 Rulings of the Tax Commissioner 04/08/1997 Durable medical equipment and devices
97-156 97-156 Rulings of the Tax Commissioner 03/31/1997 Construction; Contractors and retailers distinguished
97-149 97-149 Rulings of the Tax Commissioner 03/28/1997 Administrative remedies; Purchase markup method; Failure to provide more complete documentation
97-147 97-147 Rulings of the Tax Commissioner 03/27/1997 Resident estates and trusts defined; Domicile of the decedent and beneficiary; Trust business
97-141 97-141 Rulings of the Tax Commissioner 03/24/1997 Services; Repair and installation; Maintenance contracts and warranties
97-139 97-139 Rulings of the Tax Commissioner 03/21/1997 Agriculture; Medical, dental, and optical supplies and drugs; Veterinary supplies
97-127 97-127 Rulings of the Tax Commissioner 03/13/1997 Filing an amended return; Statute of limitations
97-98 97-98 Rulings of the Tax Commissioner 02/24/1997 Taxes Paid by Residents to Other States