Document # Public Document # Document Type Date Issued Description
91-45 91-45 Rulings of the Tax Commissioner 02/26/1991 Computation of the age subtraction fortaxpayers age 62 and over.
91-21 91-21 Rulings of the Tax Commissioner 02/25/1991 Domestic and Foreign Corporations; Nonresident Real Property Owner Registration
91-20 91-20 Rulings of the Tax Commissioner 02/22/1991 Computer maintenance agreements
91-19 91-19 Rulings of the Tax Commissioner 02/21/1991 Lease or Rental; Gross Proceeds; Transportation, Repair and Finance Charges Relating to Crane Rentals
91-18 91-18 Rulings of the Tax Commissioner 02/21/1991 Year-end bonuses; Alternative method
91-17 91-17 Rulings of the Tax Commissioner 02/21/1991 Dietary foods and supplements
91-16 91-16 Rulings of the Tax Commissioner 02/21/1991 Nonresident Real Property Owner Registration Requirements
91-15 91-15 Rulings of the Tax Commissioner 02/20/1991 Educational Institutions; Nonprofit Elementary and Secondary School
91-14 91-14 Rulings of the Tax Commissioner 02/15/1991 Sales for Resale; Motor Oil Used in Maintenance of Rental Vehicles
91-13 91-13 Rulings of the Tax Commissioner 02/15/1991 Highway construction contractors; Exemption certificates
91-12 91-12 Rulings of the Tax Commissioner 02/14/1991 Occasional Sales; Sale of Virginia Branch Offices
91-9 91-9 Rulings of the Tax Commissioner 02/11/1991 Illegal gambling operation; IRS audit adjustments
91-10 91-10 Rulings of the Tax Commissioner 02/11/1991 Nonprofit organization; Arts; Exemption criteria
91-11 91-11 Rulings of the Tax Commissioner 02/11/1991 Refunds of Tax
91-7 91-7 Rulings of the Tax Commissioner 02/04/1991 Nonprofit; disabled individuals; Exemption criteria
91-8 91-8 Rulings of the Tax Commissioner 02/04/1991 Nonprofit organization; Business counseling
91-6 91-6 Rulings of the Tax Commissioner 02/04/1991 Vending Stand Program for the Blind; Vendors operating on military property
91-5 91-5 Rulings of the Tax Commissioner 01/23/1991 Public Service Corporations; Items Purchased by Electric Utility
91-4 91-4 Rulings of the Tax Commissioner 01/18/1991 Nonprofit; rehabilitation programs for persons with mental illness
91-3 91-3 Rulings of the Tax Commissioner 01/18/1991 Cable television companies; Purchases of remote controls
91-2 91-2 Rulings of the Tax Commissioner 01/11/1991 Domestic and Foreign Corporations; Aircraft Based in Virginia; Taxable Nexus
01101991 Attorney General's Opinion 01/10/1991 Forest Products Tax; Machinery and Tools; Situs of Motor Vehicle for Personal Property Tax
91-1 91-1 Rulings of the Tax Commissioner 01/08/1991 Residency
90-232 90-232 Rulings of the Tax Commissioner 12/27/1990 Nonprofit organizations; Exemption criteria
90-231 90-231 Rulings of the Tax Commissioner 12/21/1990 Foreign source income; Subtractions from Federal Adjusted Gross Income