Document # Public Document # Document Type Date Issued Description
95-127 95-127 Rulings of the Tax Commissioner 05/19/1995 Government transactions; Food service provider
95-122 95-122 Rulings of the Tax Commissioner 05/18/1995 Occasional sales, Seasonal fundraising sales by a charitable organization
95-121 95-121 Rulings of the Tax Commissioner 05/17/1995 Manufacturing; Remanufacture of customer-owned machinery
95-112 95-112 Rulings of the Tax Commissioner 05/11/1995 Audit procedures; Use of sample technique
95-111 95-111 Rulings of the Tax Commissioner 05/09/1995 Occasional sales, mergers; Concert sales of T-shirts and beverages
95-88 95-88 Rulings of the Tax Commissioner 04/28/1995 Application for refund; Refund to customers
95-94 95-94 Rulings of the Tax Commissioner 04/28/1995 Certificate of exemption; Burden of proof
95-92 95-92 Rulings of the Tax Commissioner 04/28/1995 Food and grocery items; Hotel banquet and tour group sales
95-68 95-68 Rulings of the Tax Commissioner 03/30/1995 Price updates sent to customers via telephone line or magnetic tape
95-66 95-66 Rulings of the Tax Commissioner 03/30/1995 Food and grocery items; Gratuity charges
95-61 95-61 Rulings of the Tax Commissioner 03/29/1995 Application of sales and use taxes; Gratuities; Cash register receipts
95-62 95-62 Rulings of the Tax Commissioner 03/29/1995 Application of sales and use taxes; Chimney sweep and repair business
95-60 95-60 Rulings of the Tax Commissioner 03/28/1995 Alternate method of allocation and apportionment; Out-of-state real property
95-56 95-56 Rulings of the Tax Commissioner 03/27/1995 Wages subject to withholding; Failure to withhold, Nexus
95-58 95-58 Rulings of the Tax Commissioner 03/24/1995 Advertising; Newspapers
95-49 95-49 Rulings of the Tax Commissioner 03/20/1995 Manufacturing, processing, assembling, or refining; Photocopiers; Maintenance contracts; Exemptions; Exemption certificates; Incomplete or inaccurate certificates
95-45 95-45 Rulings of the Tax Commissioner 03/17/1995 Cargo containers; Leasing; Repairs and maintenance
95-43 95-43 Rulings of the Tax Commissioner 03/17/1995 Manufacturing, processing, assembling, or refining; Gantry units
95-44 95-44 Rulings of the Tax Commissioner 03/15/1995 Leases and rentals; Sales tax liability of lessee
03021995 Attorney General's Opinion 03/02/1995 Situs of student motor vehicle
95-33 95-33 Rulings of the Tax Commissioner 03/01/1995 Agriculture; Crushed stone for farm roads; Exemption certificates
95-24 95-24 Rulings of the Tax Commissioner 02/13/1995 Sales factor; Out-of-state delivery
95-21 95-21 Rulings of the Tax Commissioner 02/09/1995 Occasional sale; Sale of Virginia assets; Restaurant Chain
95-14 95-14 Rulings of the Tax Commissioner 01/25/1995 Motor vehicles; Upfittings
95-11 95-11 Rulings of the Tax Commissioner 01/19/1995 Tax base; Lump-sum charge