Document # Public Document # Document Type Date Issued Description
95-6 95-6 Rulings of the Tax Commissioner 01/11/1995 Taxable income; Profit from sale of bonds
94-372 94-372 Rulings of the Tax Commissioner 12/19/1994 Bad debt deduction; Third-party guarantor
94-10 94-363 Tax Bulletins 12/01/1994 Application of the Sales Tax to Disposal Fees on Waste Tires and Other Environmentally Hazardous Materials
94-363 94-363 Rulings of the Tax Commissioner 12/01/1994 Tax Bulletin; Disposal Fees on Waste Tires and Other Environmentally Hazardous Materials
94-358 94-358 Rulings of the Tax Commissioner 11/28/1994 Bad debt deduction; Insured checks
94-359 94-359 Rulings of the Tax Commissioner 11/28/1994 Manufacturing, processing, assembling, or refining; Film processing
94-355 94-355 Rulings of the Tax Commissioner 11/23/1994 Taxes paid by residents to other states; S corporation shareholders
94-356 94-356 Rulings of the Tax Commissioner 11/23/1994 Advertising; Leases and rentals; Sign manufacturer
94-351 94-351 Rulings of the Tax Commissioner 11/22/1994 Installation charges; Charges not separately stated on invoice
94-349 94-349 Rulings of the Tax Commissioner 11/22/1994 Services; Repair and installation; Mail-order shoe repairs
11171994 Attorney General's Opinion 11/17/1994 Out-of-State Corporation
94-334 94-334 Rulings of the Tax Commissioner 11/10/1994 Construction; Application of sales and use taxes; Water purification and treatment
94-321 94-321 Rulings of the Tax Commissioner 10/21/1994 Taxes paid by residents to other states; Taxes paid in a previous year
94-320 94-320 Rulings of the Tax Commissioner 10/20/1994 Taxes paid by residents to other states; Taxes paid in previous year
94-318 94-318 Rulings of the Tax Commissioner 10/19/1994 Taxes paid by residents to other states; Income from foreign government
94-303 94-303 Rulings of the Tax Commissioner 09/30/1994 Subtractions from federal adjusted gross income; IRA contributions
94-299 94-299 Rulings of the Tax Commissioner 09/29/1994 Services; Professional or personal; Duplicating services
94-298 94-298 Rulings of the Tax Commissioner 09/28/1994 "Auto-pay" of contract; Sales tax collected by vendors
94-296 94-296 Rulings of the Tax Commissioner 09/28/1994 Salesman in Virginia; Out-of-state corporation; Nexus for sales and corporate taxes
94-294 94-294 Rulings of the Tax Commissioner 09/27/1994 Application of sales and use taxes; Cosmetic products
94-293 94-293 Rulings of the Tax Commissioner 09/26/1994 U.S. Virgin Islands income; Application of out-of-state credit
94-284 94-284 Rulings of the Tax Commissioner 09/20/1994 Taxes paid by residents to other states; Timely filing of application
94-283 94-283 Rulings of the Tax Commissioner 09/20/1994 Adjustment to estimated tax for out-of-state tax credit
94-276 94-276 Rulings of the Tax Commissioner 09/16/1994 Tangible personal property defined; Pit scales; Contractor with respect to real property
94-277 94-277 Rulings of the Tax Commissioner 09/16/1994 Nonprofit organizations, private schools, and churches; Items distributed by nonprofit organization