Document # Public Document # Document Type Date Issued Description
91-310 91-310 Rulings of the Tax Commissioner 12/20/1991 Industrial Materials; Lease of Rail Cars
91-286 91-286 Rulings of the Tax Commissioner 11/08/1991 Dealers; Dealer With Representatives in Virginia
91-274 91-274 Rulings of the Tax Commissioner 10/25/1991 Leasing; Custom and canned software
91-269 91-269 Rulings of the Tax Commissioner 10/23/1991 Dealers; Failure to Collect Tax from Purchaser
91-258 91-258 Rulings of the Tax Commissioner 10/08/1991 Motor carrier; Alternative apportionment method
91-254 91-254 Rulings of the Tax Commissioner 10/08/1991 Contractors; Materials Purchased to Fulfill Installation Contracts
91-249 91-249 Rulings of the Tax Commissioner 10/08/1991 Sales to nursing home patients billed to Medicare or Medicaid
91-231 91-231 Rulings of the Tax Commissioner 09/30/1991 Simultaneous resale and lease back of equipment
91-232 91-232 Rulings of the Tax Commissioner 09/30/1991 Combined return; Nonbusiness income
91-218 91-218 Rulings of the Tax Commissioner 09/13/1991 Telephone orders; Third party gifts
91-216 91-216 Rulings of the Tax Commissioner 09/12/1991 Desktop publishing and word processing services
91-212 91-212 Rulings of the Tax Commissioner 09/06/1991 Sales Factor; Repurchase Agreements
91-202 91-202 Rulings of the Tax Commissioner 09/06/1991 Capital gains from stock sales
91-193 91-193 Rulings of the Tax Commissioner 08/30/1991 Leases or Rentals; Medical Equipment
91-198 91-198 Rulings of the Tax Commissioner 08/30/1991 Tax paid to nonregistered vendor; Audit sample techniques
91-197 91-197 Rulings of the Tax Commissioner 08/30/1991 Printing shipped out-of-state
91-192 91-192 Rulings of the Tax Commissioner 08/30/1991 Out-of-State Vendors; Drop Shipments
91-182 91-182 Rulings of the Tax Commissioner 08/26/1991 Leases or Rentals; Payment of Tax in Advance
91-175 91-175 Rulings of the Tax Commissioner 08/23/1991 Medical Equipment and Devices; Durable Medical Equipment for the Deaf
91-172 91-172 Rulings of the Tax Commissioner 08/23/1991 Dealer defined; Collection of tax on sales of medical equipment
91-176 91-176 Rulings of the Tax Commissioner 08/23/1991 Nonprofit Corporate income tax exemption
91-177 91-177 Rulings of the Tax Commissioner 08/23/1991 Income from Out-of-State Sources; Credits
91-162 91-162 Rulings of the Tax Commissioner 08/12/1991 Warranty sales; Collection of tax; Penalties and Interest
91-160 91-160 Rulings of the Tax Commissioner 08/12/1991 Manufacturing and sales of aluminum sheet metal; Exemption certificates
91-149 91-149 Rulings of the Tax Commissioner 08/02/1991 Interstate and Foreign Commerce; Merchandise Shipped Out-of-State