Document # Public Document # Document Type Date Issued Description
96-153 96-153 Rulings of the Tax Commissioner 06/24/1996 Food and grocery items; Gratuities
96-152 96-152 Rulings of the Tax Commissioner 06/24/1996 Maintenance contract for parts and labor
96-148 96-148 Rulings of the Tax Commissioner 06/20/1996 Advertising; Promotional materials
96-143 96-143 Rulings of the Tax Commissioner 06/20/1996 Computers, services, and software; Computer systems
96-139 96-139 Rulings of the Tax Commissioner 06/18/1996 Returned goods and repossessions; Restocking fee
96-133 96-133 Rulings of the Tax Commissioner 06/14/1996 Interstate transactions; Sign construction and installation
96-126 96-126 Rulings of the Tax Commissioner 06/13/1996 Filing of Protective Claim
96-131 96-131 Rulings of the Tax Commissioner 06/13/1996 Computers, services, and software; Data on magnetic tape
96-130 96-130 Rulings of the Tax Commissioner 06/13/1996 Application of sales and use taxes; Nexus
96-128 96-128 Rulings of the Tax Commissioner 06/11/1996 Taxes paid by residents to other states; Capital gain on disposition of real property
96-127 96-127 Rulings of the Tax Commissioner 06/11/1996 Taxes paid by residents to other states; Credit for 401(k) plan distribution
96-118 96-118 Rulings of the Tax Commissioner 06/04/1996 Refund statute of limitations
96-111 96-111 Rulings of the Tax Commissioner 05/31/1996 Deficiency assessments; Estimated assessments
96-115 96-115 Rulings of the Tax Commissioner 05/31/1996 Construction; Floor coverings
96-114 96-114 Rulings of the Tax Commissioner 05/31/1996 Penalties and Interest; Penalties; Purchaser failing to make return or pay use tax
96-112 96-112 Rulings of the Tax Commissioner 05/31/1996 Interstate transactions; Film projectors purchased out-of-state
96-104 96-104 Rulings of the Tax Commissioner 05/28/1996 Request separate audit samples; Audit compliance ratio
96-97 96-97 Rulings of the Tax Commissioner 05/21/1996 Medical, dental, optical supplies and drugs
96-92 96-92 Rulings of the Tax Commissioner 05/16/1996 Exemption certificates; Certificates of exemption
96-82 96-82 Rulings of the Tax Commissioner 05/15/1996 Taxes paid by residents to other states; Erroneous payment to another state
96-84 96-84 Rulings of the Tax Commissioner 05/09/1996 Interstate transactions; Property stored in Virginia
96-80 96-80 Rulings of the Tax Commissioner 05/08/1996 Services; Miscellaneous service enterprises; Furniture finishing charges
96-79 96-79 Rulings of the Tax Commissioner 05/07/1996 Application for refund; Statute of limitations
96-66 96-66 Rulings of the Tax Commissioner 04/26/1996 Computers, services, and software; Licensing fees for prewritten software
04251996 Attorney General's Opinion 04/25/1996 Manufacturing exemption