Document # Public Document # Document Type Date Issued Description
96-58 96-58 Rulings of the Tax Commissioner 04/23/1996 Advertising; Placement of advertising space
96-59 96-59 Rulings of the Tax Commissioner 04/23/1996 Dealer records; Documentation of tax collected
96-45 96-45 Rulings of the Tax Commissioner 04/11/1996 Interstate transactions; School equipment purchased from out-of-state manufacturer
96-46 96-46 Rulings of the Tax Commissioner 04/11/1996 Beauty salon; Untaxed purchases
96-44 96-44 Rulings of the Tax Commissioner 04/10/1996 Graphic Design Services
96-41 96-41 Rulings of the Tax Commissioner 04/08/1996 Food sales to state government agencies
96-39 96-39 Rulings of the Tax Commissioner 04/05/1996 Occasional sales, including mergers; Purchase of all assets of a business
96-37 96-37 Rulings of the Tax Commissioner 04/03/1996 Services-miscellaneous service enterprises; Services provided in and outside Virginia
96-30 96-30 Rulings of the Tax Commissioner 04/02/1996 Request for Direct Pay Permit; Remittance of Tax
96-27 96-27 Rulings of the Tax Commissioner 04/01/1996 Interstate transactions; Nexus requirement not met
96-29 96-29 Rulings of the Tax Commissioner 04/01/1996 Restaurant meal prices; Request to include sales taxes
96-24 96-24 Rulings of the Tax Commissioner 03/29/1996 Scope of local sales and use taxes; Tax situs
96-23 96-23 Rulings of the Tax Commissioner 03/29/1996 Audit procedures; Audit samples
96-26 96-26 Rulings of the Tax Commissioner 03/29/1996 Corporate officers' personal liability; Employees held not liable
96-10 96-10 Rulings of the Tax Commissioner 03/04/1996 Government transactions; Meals purchased and sold by local government
96-5 96-5 Rulings of the Tax Commissioner 02/27/1996 Occasional sales, including mergers; Sealed bid sales of surplus property
02211996 Attorney General's Opinion 02/21/1996 Merchant's capital; Manufacturing exemption
96-3 96-3 Rulings of the Tax Commissioner 01/05/1996 Lodging; Reservation services
95-333 95-333 Rulings of the Tax Commissioner 12/29/1995 Sales to government contractors; Software
95-330 95-330 Rulings of the Tax Commissioner 12/27/1995 Taxes paid by residents to other states; Capital gain on disposition of real property
95-328 95-328 Rulings of the Tax Commissioner 12/22/1995 "First use" of property; Out-of-state companies
95-324 95-324 Rulings of the Tax Commissioner 12/20/1995 Out-of-state credit disallowed; Capital gains
95-320 95-320 Rulings of the Tax Commissioner 12/15/1995 Audit procedures; Estimate of sales due to incomplete records
95-319 95-319 Rulings of the Tax Commissioner 12/15/1995 Application of sales and use tax; Computers, services, and software; "Dealer' defined
95-321 95-321 Rulings of the Tax Commissioner 12/15/1995 Exemption Certificates