Document # Public Document # Document Type Date Issued Description
96-378 96-378 Rulings of the Tax Commissioner 12/18/1996 Application for refund; Refunds and dealer discounts
96-377 96-377 Rulings of the Tax Commissioner 12/18/1996 Governmental agencies
96-375 96-375 Rulings of the Tax Commissioner 12/16/1996 Cellular Telephone Sales; Sales Price
96-374 96-374 Rulings of the Tax Commissioner 12/16/1996 Withdrawal of cellular phones from exempt inventory for free distribution
96-373 96-373 Rulings of the Tax Commissioner 12/13/1996 Returns of affiliated corporations; Change in method of filing
96-372 96-372 Rulings of the Tax Commissioner 12/13/1996 Returns of affiliated corporations; Change in method of filing
96-371 96-371 Rulings of the Tax Commissioner 12/12/1996 Services; Repair and installation; Maintenance contracts
96-370 96-370 Rulings of the Tax Commissioner 12/12/1996 Returns of affiliated corporations; Change in method of filing
96-37 96-37 Rulings of the Tax Commissioner 04/03/1996 Services-miscellaneous service enterprises; Services provided in and outside Virginia
96-369 96-369 Rulings of the Tax Commissioner 12/11/1996 Leases and rentals; Lease of equipment
96-368 96-368 Rulings of the Tax Commissioner 12/10/1996 Alternate method of allocation and apportionment
96-367 96-367 Rulings of the Tax Commissioner 12/10/1996 Manufacturing, processing, assembling, or refining; Research and development
96-366 96-366 Rulings of the Tax Commissioner 12/10/1996 Price manipulation and intercorporate transactions; Improper consolidation of affiliated corporation's income
96-365 96-365 Rulings of the Tax Commissioner 12/09/1996 Taxable income; Modifications to federal taxable income; Allocation of foreign source income expenses
96-364 96-364 Rulings of the Tax Commissioner 12/09/1996 Leases and rentals; Damage waiver charges
96-363 96-363 Rulings of the Tax Commissioner 12/09/1996 Taxable income; Modifications to federal taxable income; Additions and subtractions
96-362 96-362 Rulings of the Tax Commissioner 12/09/1996 Audit procedures; Sample purchases
96-361 96-361 Rulings of the Tax Commissioner 12/09/1996 Coupons, premiums, and cash discounts; Discounted price
96-360 96-360 Rulings of the Tax Commissioner 12/09/1996 Time limitations for assessment and collection; Unauthorized switch to combined filing
96-36 96-36 Rulings of the Tax Commissioner 04/03/1996 Cooling towers, Maintenance of production machinery; Samples withdrawn from inventory; Calculation of use tax compliance ratio
96-359 96-359 Rulings of the Tax Commissioner 12/09/1996 Services; Professional or personal; Production of master videotapes
96-358 96-358 Rulings of the Tax Commissioner 12/06/1996 Application for refund; Refunds and dealer discounts
96-357 96-357 Rulings of the Tax Commissioner 12/06/1996 Computation of net capital; Deferred income
96-356 96-356 Rulings of the Tax Commissioner 12/06/1996 Consolidated Returns
96-355 96-355 Rulings of the Tax Commissioner 12/04/1996 Sample used in audit, Out-of-state HVAC contractor