Document # Public Document # Document Type Date Issued Description
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
91-160 91-160 Rulings of the Tax Commissioner 08/12/1991 Manufacturing and sales of aluminum sheet metal; Exemption certificates
91-161 91-161 Rulings of the Tax Commissioner 08/12/1991 Software subscription updates; Deposit charges
91-162 91-162 Rulings of the Tax Commissioner 08/12/1991 Warranty sales; Collection of tax; Penalties and Interest
91-163 91-163 Rulings of the Tax Commissioner 08/13/1991 Federal pension refund request
91-164 91-164 Rulings of the Tax Commissioner 08/13/1991 Institutions of learning
91-165 91-165 Rulings of the Tax Commissioner 08/13/1991 Industrial Materials; Air Make-Up System
91-166 91-166 Rulings of the Tax Commissioner 08/07/1991 Contractors; Automatic Bank Tellers and Security Systems
91-167 91-167 Rulings of the Tax Commissioner 08/15/1991 Retirement income; Part-year return for 1998; Residency
91-168 91-168 Rulings of the Tax Commissioner 08/15/1991 Nonprofit organization; Exemption criteria