Document # Public Document # Document Type Date Issued Description
90-146 90-146 Rulings of the Tax Commissioner 08/29/1990 Sales Factor, Gross Receipts
90-129 90-129 Rulings of the Tax Commissioner 08/29/1990 Alternative method based on accounting records
90-131 90-131 Rulings of the Tax Commissioner 08/29/1990 Installation of floor coverings
90-142 90-142 Rulings of the Tax Commissioner 08/29/1990 Federally chartered corporation; Exemption
90-138 90-138 Rulings of the Tax Commissioner 08/29/1990 Publications; Exemption criteria
90-140 90-140 Rulings of the Tax Commissioner 08/29/1990 Investment income; Foreign source income expenses
90-125 90-125 Rulings of the Tax Commissioner 08/22/1990 Nonprofit producing decent, safe and affordable places to live.
90-126 90-126 Rulings of the Tax Commissioner 08/22/1990 Nonprofit training professionals in holistic healing
90-127 90-127 Rulings of the Tax Commissioner 08/22/1990 Nonprofit association of women physical educators
90-128 90-128 Rulings of the Tax Commissioner 08/22/1990 Apportionment of income; Multiple division corporation
90-124 90-124 Rulings of the Tax Commissioner 08/14/1990 Property with improvements; Basis of tax
90-122 90-122 Rulings of the Tax Commissioner 08/03/1990 Change to federal taxable income; Refund claimed for overassessment
90-118 90-118 Rulings of the Tax Commissioner 08/01/1990 Penalty for underpayment of estimated tax
90-123 90-123 Rulings of the Tax Commissioner 08/01/1990 Research and development; High definition television
90-120 90-120 Rulings of the Tax Commissioner 08/01/1990 Nonresident employee income; Truck Drivers
90-121 90-121 Rulings of the Tax Commissioner 08/01/1990 Rail car leases; Credited railroad mileage fees
90-119 90-119 Rulings of the Tax Commissioner 08/01/1990 Combined return; net operating loss and gains
90-114 90-114 Rulings of the Tax Commissioner 07/30/1990 Nonresident partnerships and S corporations
90-110 90-110 Rulings of the Tax Commissioner 07/23/1990 Pallets; Packaging materials and containers
90-109 90-109 Rulings of the Tax Commissioner 07/23/1990 Scrap metal
90-112 90-112 Rulings of the Tax Commissioner 07/23/1990 Virginia storage of products for overseas use
90-108 90-108 Rulings of the Tax Commissioner 07/23/1990 Graphic design business
90-113 90-113 Rulings of the Tax Commissioner 07/23/1990 Equipment leased to farmers and common carriers
90-111 90-111 Rulings of the Tax Commissioner 07/23/1990 Research; Testing materials; Maintenance supplies
90-117 90-117 Rulings of the Tax Commissioner 07/20/1990 Little Caesar's vs Commonwealth of Virginia, Department of Taxation