Document # Public Document # Document Type Date Issued Description
91-161 91-161 Rulings of the Tax Commissioner 08/12/1991 Software subscription updates; Deposit charges
91-187 91-187 Rulings of the Tax Commissioner 08/12/1991 Software subscription updates; Deposit charges; Time of purchase of service
91-157 91-157 Rulings of the Tax Commissioner 08/12/1991 Nonprofit assisting church in preparing engaged couples for marriage
91-162 91-162 Rulings of the Tax Commissioner 08/12/1991 Warranty sales; Collection of tax; Penalties and Interest
91-160 91-160 Rulings of the Tax Commissioner 08/12/1991 Manufacturing and sales of aluminum sheet metal; Exemption certificates
91-159 91-159 Rulings of the Tax Commissioner 08/12/1991 Domicile in Virginia; Residency
91-158 91-158 Rulings of the Tax Commissioner 08/12/1991 Resident returns filed in error; Refund of tax
91-156 91-156 Rulings of the Tax Commissioner 08/12/1991 Industrial Materials; Electrical Transformer and Main Switch Gear
91-166 91-166 Rulings of the Tax Commissioner 08/07/1991 Contractors; Automatic Bank Tellers and Security Systems
91-150 91-150 Rulings of the Tax Commissioner 08/02/1991 Newsletter and journal publications
91-149 91-149 Rulings of the Tax Commissioner 08/02/1991 Interstate and Foreign Commerce; Merchandise Shipped Out-of-State
91-153 91-153 Rulings of the Tax Commissioner 08/02/1991 Sales by nonprofit food bank
91-155 91-155 Rulings of the Tax Commissioner 08/02/1991 Advertising; Circulars, supplements, and inserts
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
91-152 91-152 Rulings of the Tax Commissioner 08/02/1991 Nonprofit organization - Child abuse; Exemption criteria
91-154 91-154 Rulings of the Tax Commissioner 08/02/1991 Nonprofit providing administrative support to political subdivision
91-143 91-143 Rulings of the Tax Commissioner 07/31/1991 Vessels, Interstate Commerce; Berthing Facilities
91-142 91-142 Rulings of the Tax Commissioner 07/31/1991 Occasional Sales; Information Services Equipment
91-141 91-141 Rulings of the Tax Commissioner 07/31/1991 Service station equipment; Government contractor
91-137 91-137 Rulings of the Tax Commissioner 07/30/1991 Service station equipment; Sales, installation and repair
91-139 91-139 Rulings of the Tax Commissioner 07/30/1991 Nonprofit hospital providing services to nonhospital entities
91-136 91-136 Rulings of the Tax Commissioner 07/30/1991 Sales of Dietary Supplements
91-138 91-138 Rulings of the Tax Commissioner 07/30/1991 Out-of-State tax credit; "Business Profits Tax"