Document # Public Document # Document Type Date Issued Description
03-114 Attorney General's Opinion 02/04/2004 Personal Property Tax Relief Act of 1998
03-12 03-12 Rulings of the Tax Commissioner 02/27/2003 Virginia Land Preservation Tax Credits.
03-123 Attorney General's Opinion 01/13/2004 Gross receipts attributable to business conducted in another state or foreign country
03-13 03-13 Rulings of the Tax Commissioner 03/04/2003 Virginia Land Preservation Tax Credits.
03-14 03-14 Rulings of the Tax Commissioner 03/05/2003 Manufactures, Freight charges
03-15 03-15 Rulings of the Tax Commissioner 03/10/2003 Gross Receipts; Sales Factor, Definite Place of Business
03-16 03-16 Rulings of the Tax Commissioner 03/11/2003 Bad Debt Collection; employee discounts
03-17 03-17 Rulings of the Tax Commissioner 03/11/2003 Bad Debt
03-18 03-18 Rulings of the Tax Commissioner 03/11/2003 Non-medical preventative and therapeutic health services
03-19 03-19 Rulings of the Tax Commissioner 03/20/2003 Second Quarter Interest Rates
03-2 03-9 Tax Bulletins 02/18/2003 Educator Expenses
03-2 03-2 Rulings of the Tax Commissioner 01/18/2003 Research and Development, Online games
03-20 03-20 Rulings of the Tax Commissioner 03/20/2003 One spouse is a domiciliary resident of a different state
03-21 03-21 Rulings of the Tax Commissioner 03/20/2003 Domicile, Taxpayer possesses dual residency.
03-22 03-22 Rulings of the Tax Commissioner 03/21/2003 Nexus
03-23 03-23 Rulings of the Tax Commissioner 03/21/2003 Corporate income tax assessment; "cost of performance"
03-24 03-24 Rulings of the Tax Commissioner 03/24/2003 Distinguish between an employee and an independent contractor
03-25 03-25 Rulings of the Tax Commissioner 03/26/2003 Prepaid Internet access cards
03-26 03-26 Rulings of the Tax Commissioner 04/05/2003 Operation Iraqi Freedom and Operation Enduring Freedom Extensions
03-27 03-27 Rulings of the Tax Commissioner 04/07/2003 USDA Peanut Quota Buyout Program Subtraction
03-28 03-28 Rulings of the Tax Commissioner 04/01/2003 Combined Virginia corporate income tax return
03-29 03-29 Rulings of the Tax Commissioner 04/01/2003 Adjusted sales factor S corporation
03-3 03-3 Rulings of the Tax Commissioner 01/30/2003 Partnership, business activities both within and without Virginia
03-3 03-10 Tax Bulletins 02/18/2003 Avian Influenza Indemnification Payments
03-30 03-30 Rulings of the Tax Commissioner 04/09/2003 Medical-related exemptions, spas in this instance do not meet criteria