Document # Public Document # Document Type Date Issued Description
91-138 91-138 Rulings of the Tax Commissioner 07/30/1991 Out-of-State tax credit; "Business Profits Tax"
91-139 91-139 Rulings of the Tax Commissioner 07/30/1991 Nonprofit hospital providing services to nonhospital entities
91-14 91-14 Rulings of the Tax Commissioner 02/15/1991 Sales for Resale; Motor Oil Used in Maintenance of Rental Vehicles
91-140 91-140 Rulings of the Tax Commissioner 07/30/1991 Sales for resale; Food purchased for government contract
91-141 91-141 Rulings of the Tax Commissioner 07/31/1991 Service station equipment; Government contractor
91-142 91-142 Rulings of the Tax Commissioner 07/31/1991 Occasional Sales; Information Services Equipment
91-143 91-143 Rulings of the Tax Commissioner 07/31/1991 Vessels, Interstate Commerce; Berthing Facilities
91-144 91-144 Rulings of the Tax Commissioner 04/23/1991 Sale of distilled spirits
91-145 91-145 Rulings of the Tax Commissioner 04/23/1991 Sale of distilled spirits
91-146 91-146 Rulings of the Tax Commissioner 08/02/1991 Basis of recordation tax
91-147 91-147 Rulings of the Tax Commissioner 08/02/1991 Financial Corporations; No Cost of Performance in Virginia
91-148 91-148 Rulings of the Tax Commissioner 08/02/1991 Consolidated filer; Canadian subsidiary; Environmental tax; Foreign source income
91-149 91-149 Rulings of the Tax Commissioner 08/02/1991 Interstate and Foreign Commerce; Merchandise Shipped Out-of-State
91-15 91-15 Rulings of the Tax Commissioner 02/20/1991 Educational Institutions; Nonprofit Elementary and Secondary School
91-150 91-150 Rulings of the Tax Commissioner 08/02/1991 Newsletter and journal publications
91-151 91-151 Rulings of the Tax Commissioner 08/29/1991 Combined return; Nexus of Affiliate; Net operating loss deduction
91-152 91-152 Rulings of the Tax Commissioner 08/02/1991 Nonprofit organization - Child abuse; Exemption criteria
91-153 91-153 Rulings of the Tax Commissioner 08/02/1991 Sales by nonprofit food bank
91-154 91-154 Rulings of the Tax Commissioner 08/02/1991 Nonprofit providing administrative support to political subdivision
91-155 91-155 Rulings of the Tax Commissioner 08/02/1991 Advertising; Circulars, supplements, and inserts
91-156 91-156 Rulings of the Tax Commissioner 08/12/1991 Industrial Materials; Electrical Transformer and Main Switch Gear
91-157 91-157 Rulings of the Tax Commissioner 08/12/1991 Nonprofit assisting church in preparing engaged couples for marriage
91-158 91-158 Rulings of the Tax Commissioner 08/12/1991 Resident returns filed in error; Refund of tax
91-159 91-159 Rulings of the Tax Commissioner 08/12/1991 Domicile in Virginia; Residency
91-16 91-16 Rulings of the Tax Commissioner 02/21/1991 Nonresident Real Property Owner Registration Requirements