Document # Public Document # Document Type Date Issued Description
94-117 94-117 Rulings of the Tax Commissioner 04/19/1994 Out-of-state tax credit; Alternative method
94-118 94-118 Rulings of the Tax Commissioner 04/19/1994 Out-of-state tax credit; New York source income
94-111 94-111 Rulings of the Tax Commissioner 04/14/1994 Federal limitation on taxation of interstate commerce; Activity of salespersons
94-4 94-138 Tax Bulletins 04/11/1994 Antique Purchases; Retail Sales and Use Tax
94-138 94-138 Rulings of the Tax Commissioner 04/11/1994 Antique purchases by out-of-state dealers.
94-105 94-105 Rulings of the Tax Commissioner 04/08/1994 Out-of-state tax credit; New York nonresident return; Request alternative method for credit calculation
94-104 94-104 Rulings of the Tax Commissioner 04/07/1994 Prefabricated house sections; Erection and set-up fees
94-91 94-91 Rulings of the Tax Commissioner 03/29/1994 Taxes paid by residents to other states; New York source income
94-85 94-85 Rulings of the Tax Commissioner 03/25/1994 Cargo container leasing
94-80 94-80 Rulings of the Tax Commissioner 03/22/1994 Audit sample techniques; "Gross-up" method; Overcollection of tax; Multistate building supply retailer
94-78 94-78 Rulings of the Tax Commissioner 03/21/1994 Prescription drug samples; Out-of-state pharmaceutical manufacturer; Withdrawals from exempt inventory; tax paid to another state
94-69 94-69 Rulings of the Tax Commissioner 03/18/1994 Non-industrial fabrication; construction material sales to churches
94-67 94-67 Rulings of the Tax Commissioner 03/17/1994 Out-of-state sales; Audit compliance ratio; Penalty and interest
94-62 94-62 Rulings of the Tax Commissioner 03/15/1994 Application of sales and use taxes; Dealers
94-55 94-55 Rulings of the Tax Commissioner 03/14/1994 Mixed real and tangible property lease; Restaurant
94-50 94-50 Rulings of the Tax Commissioner 03/10/1994 Supplies shipped into Virginia; Withholding requirements; Out-of-state contractor
94-44 94-44 Rulings of the Tax Commissioner 03/09/1994 Application of sales and use taxes; Out-of-state contractor
94-35 94-35 Rulings of the Tax Commissioner 03/07/1994 Occasional sales, including mergers; Muffler shop
94-41 94-41 Rulings of the Tax Commissioner 03/07/1994 Leases and rentals; Propane tanks
94-31 94-31 Rulings of the Tax Commissioner 03/04/1994 Out-of-State Furniture Retailer; Nexus; Deliveries into Virginia
94-29 94-29 Rulings of the Tax Commissioner 03/03/1994 Shipping and handling charges, Merchandise samples; Retail and catalog sales
94-17 94-17 Rulings of the Tax Commissioner 01/19/1994 ANTIQUE PURCHASES
94-1 94-17 Tax Bulletins 01/19/1994 Antique Purchases; Retail Sales and Use Tax
01121994 Attorney General's Opinion 01/12/1994 Catered Meals
94-13 94-13 Rulings of the Tax Commissioner 01/11/1994 Certificates of exemption