Document # Public Document # Document Type Date Issued Description
02-103 02-103 Rulings of the Tax Commissioner 06/24/2002 Promotional pens included in the audit sample
02-102 02-102 Rulings of the Tax Commissioner 06/24/2002 Appropriate assessment of shareholder's receipts
02-101 02-101 Rulings of the Tax Commissioner 06/24/2002 Resident Estate and Trust
02-100 02-100 Rulings of the Tax Commissioner 06/26/2002 Menu boards/billboards.
02-10 02-10 Rulings of the Tax Commissioner 01/23/2002 Purchases in VA and shipped out-of-state
02-1 02-1 Rulings of the Tax Commissioner 01/04/2002 Wholesale integrated manufacturer
01-99 01-99 Rulings of the Tax Commissioner 08/14/2001 Recording Studio Rental and Tangible Personal Property
01-98 01-98 Rulings of the Tax Commissioner 08/08/2001 Retail and Manufactured Sales Discussed
01-97 01-97 Rulings of the Tax Commissioner 08/08/2001 Airline Carrier; Taxability of Food Related Items
01-96 01-96 Rulings of the Tax Commissioner 08/06/2001 Validity of Audit Sampling; Extrapolation
01-95 01-95 Rulings of the Tax Commissioner 08/06/2001 Sales Tax Rate: Are Packaging and Handling Charges Taxable
01-94 01-94 Rulings of the Tax Commissioner 08/02/2001 Taxability of Free or Discounted Meals Provided to Employees
01-93 01-93 Rulings of the Tax Commissioner 08/01/2001 Is Governmental Exemption Applicable to Third Parties?
01-92 01-92 Rulings of the Tax Commissioner 07/30/2001 Validity of Audit Findings When Taxpayer Records are Incomplete
01-91 01-91 Rulings of the Tax Commissioner 07/18/2001 Court Case: Carroll Logging vs. Virginia Department of Taxation
01-90 01-90 Legislative Summaries 07/31/2001 2001 Legislative Summary
01-9 01-9 Rulings of the Tax Commissioner 02/06/2001 Government contractor; Research vs. services
01-89 01-89 Rulings of the Tax Commissioner 07/11/2001 Lessor not liable for Local License Tax
01-88 01-88 Rulings of the Tax Commissioner 07/12/2001 Car Wash; Classification of Business Activity
01-87 01-87 Rulings of the Tax Commissioner 04/09/2001 Court Case: Farrar vs. Virginia Department of Taxation
01-86 01-86 Rulings of the Tax Commissioner 06/01/2001 Court Case: Pauley vs. Department of Taxation
01-85 01-85 Rulings of the Tax Commissioner 06/29/2001 Interest Rates Third Quarter 2001
01-3 01-85 Tax Bulletins 06/29/2001 Interest Rates; Third Quarter 2001
01-84 01-84 Rulings of the Tax Commissioner 06/28/2001 Religious Exemption; Certificates Provided in Good Faith
01-83 01-83 Rulings of the Tax Commissioner 06/27/2001 Determining Gross Receipts; What to Include