Document # Public Document # Document Type Date Issued Description
96-42 96-42 Rulings of the Tax Commissioner 04/10/1996 Taxable income of partners; Liability of nonresident partners
96-41 96-41 Rulings of the Tax Commissioner 04/08/1996 Food sales to state government agencies
96-40 96-40 Rulings of the Tax Commissioner 04/05/1996 Computer maintenance contract; Sales vs. service
96-4 96-236 Tax Bulletins 08/23/1996 Virginia Egg Excise Tax
96-4 96-4 Rulings of the Tax Commissioner 01/16/1996 Services; Miscellaneous service enterprises; Security systems
96-397 96-397 Rulings of the Tax Commissioner 12/18/1996 Interest Rates; First Quarter 1997
96-396 96-396 Rulings of the Tax Commissioner 12/31/1996 Computation of net capital; Availability of alternative method of apportioning net capital
96-395 96-395 Rulings of the Tax Commissioner 12/31/1996 Telecommunications companies; Minimum tax; Gross receipts reported
96-394 96-394 Rulings of the Tax Commissioner 12/30/1996 Arbitrary assessments; Refusal to file return
96-393 96-393 Rulings of the Tax Commissioner 12/30/1996 Taxable income; Modifications to federal taxable income; Royalties; Consolidation with subsidiary
96-392 96-392 Rulings of the Tax Commissioner 12/30/1996 Resales; Parts and bulk fluids; Automotive oil change and service shop
96-391 96-391 Rulings of the Tax Commissioner 12/27/1996 Generation skipping transfer (GST)
96-390 96-390 Rulings of the Tax Commissioner 12/27/1996 Coupons, premiums, and cash discounts; Certificate books
96-389 96-389 Rulings of the Tax Commissioner 12/26/1996 Leases and rentals; Equipment
96-388 96-388 Rulings of the Tax Commissioner 12/26/1996 Payroll factor; Compensation other than salaries
96-387 96-387 Rulings of the Tax Commissioner 12/26/1996 Property factor; Construction in process; Removal of capitalized interest from denominator
96-386 96-386 Rulings of the Tax Commissioner 12/23/1996 Manufacturing, processing, assembling or refining; Exemptions; Embroidery machine
96-385 96-385 Rulings of the Tax Commissioner 12/23/1996 Failure to withhold; Penalties
96-384 96-384 Rulings of the Tax Commissioner 12/20/1996 Refinanced mortgage
96-383 96-383 Rulings of the Tax Commissioner 12/20/1996 Interest; Net operating loss; Date on which interest accrual ends
96-382 96-382 Rulings of the Tax Commissioner 12/20/1996 100% fraud penalty
96-381 96-381 Rulings of the Tax Commissioner 12/20/1996 Domestic international sales corporations (DISCs),
96-380 96-380 Rulings of the Tax Commissioner 12/20/1996 Printing; Print and CD-ROM catalogs
96-38 96-38 Rulings of the Tax Commissioner 04/05/1996 "Taxable income" defined; Net operating loss carryback
96-379 96-379 Rulings of the Tax Commissioner 12/20/1996 Nonprofit organizations, private schools, and churches; Fund raising activities