Document # Public Document # Document Type Date Issued Description
88-89 88-89 Rulings of the Tax Commissioner 05/10/1988 Parts purchased for school automobile repair class
88-77 88-77 Rulings of the Tax Commissioner 05/06/1988 Contractor unable to substantiate payment of tax on purchases
88-75 88-75 Rulings of the Tax Commissioner 05/04/1988 Cellular telephone business
88-76 88-76 Rulings of the Tax Commissioner 05/04/1988 Contractor purchases from out-of-state vendors, delivered to Virginia job site
88-69 88-69 Rulings of the Tax Commissioner 05/02/1988 Contractor installing sprinkler systems; Pollution control equipment
88-71 88-71 Rulings of the Tax Commissioner 05/02/1988 Definition of federal credit
88-72 88-72 Rulings of the Tax Commissioner 05/02/1988 Hotel telephone charges government employees
88-70 88-70 Rulings of the Tax Commissioner 05/02/1988 Product consignment sales; Test cells for quality control
88-74 88-74 Rulings of the Tax Commissioner 05/02/1988 "Cafeteria plan" qualified benefits
88-73 88-73 Rulings of the Tax Commissioner 05/02/1988 Sales factor; Sale of securities
04291988-2 Attorney General's Opinion 04/29/1988 Refund Resulting from Proration of Personal Property Tax
04291988-1 Attorney General's Opinion 04/29/1988 Insurance Company Field Office
88-68 88-68 Rulings of the Tax Commissioner 04/26/1988 Exclusion of the Federal Diesel Fuel Excise Tax from the Sales Tax Base
88-4 88-68 Tax Bulletins 04/26/1988 Exclusion of the Federal Diesel Fuel Excise Tax from the Sales Tax Base
88-66 88-66 Rulings of the Tax Commissioner 04/11/1988 Printing of brochures for distribution outside Virginia
88-65 88-65 Rulings of the Tax Commissioner 04/07/1988 Nonprofit organization
88-64 88-64 Rulings of the Tax Commissioner 04/07/1988 Permission to file a consolidated return
88-63 88-63 Rulings of the Tax Commissioner 04/06/1988 Meals and lodging for local disaster victims; Application of local taxes
88-59 88-59 Rulings of the Tax Commissioner 04/06/1988 Discount coupons; Allocation to sales price and tax
88-61 88-61 Rulings of the Tax Commissioner 04/06/1988 Software tactical systems research
88-62 88-62 Rulings of the Tax Commissioner 04/06/1988 Catalogs and printed materials; Advertising
88-60 88-60 Rulings of the Tax Commissioner 04/06/1988 Out-of-state contractor; Virginia job site
88-58 88-58 Rulings of the Tax Commissioner 04/05/1988 Restaurant franchisor
88-46 88-46 Rulings of the Tax Commissioner 04/04/1988 Alternative method of allocation and apportionment is denied
88-47 88-47 Rulings of the Tax Commissioner 04/04/1988 Arrested nonresident; Jeopardy assessment abated