Document # Public Document # Document Type Date Issued Description
01-47 01-47 Rulings of the Tax Commissioner 04/23/2001 Situs for contractors; Thresholds for taxes based on gross receipts and for fees
01-48 01-48 Rulings of the Tax Commissioner 04/24/2001 Manufacture of CD's and DVD's; Data prep equipment and storage envelopes
01-49 01-49 Rulings of the Tax Commissioner 04/26/2001 Customer survey cards; Administrative supplies
01-5 01-221 Tax Bulletins 12/21/2001 Interest Rates: First Quarter 2002
01-5 01-5 Rulings of the Tax Commissioner 01/04/2001 Consulting business, BPOL
01-50 01-50 Rulings of the Tax Commissioner 04/26/2001 Textile manufacturer; PC equipment; Packaging equipment; Dye Beck cleaner
01-51 01-51 Rulings of the Tax Commissioner 04/27/2001 Audit sample techniques; Credit in audit for tax self-accrued by customers
01-52 01-52 Rulings of the Tax Commissioner 04/30/2001 Pharmaceutical drug manufacturing; Product testing; Bar code system
01-53 01-53 Rulings of the Tax Commissioner 04/30/2001 Musician; Employee vs. independent contractor; Definite place of business
01-54 01-54 Rulings of the Tax Commissioner 04/30/2001 Application of penalties to delinquent BPOL taxes
01-55 01-55 Rulings of the Tax Commissioner 05/15/2001 Photograph sales to law firm
01-56 01-56 Rulings of the Tax Commissioner 05/14/2001 Parade balloon rentals by nonprofit organization
01-57 01-57 Rulings of the Tax Commissioner 05/14/2001 Multi-state professional corporation; Formula for determining BPOL tax; Prospective application of new methodology
01-58 01-58 Rulings of the Tax Commissioner 05/14/2001 Protective claim for refund of dealer's discount taxes paid by Direct Pay Permit
01-59 01-59 Rulings of the Tax Commissioner 05/15/2001 Holding of tangible personal property in Virginia; Tax paid after start of audit; Maintenance contracts
01-6 01-6 Rulings of the Tax Commissioner 01/04/2001 Government contractor; "True object" of delivery order
01-60 01-60 Rulings of the Tax Commissioner 05/15/2001 Kitchen cabinet fabricator; Fabrication for installation or for resale at wholesale level
01-61 01-61 Rulings of the Tax Commissioner 05/15/2001 Software license; "True object" of the transaction
01-62 01-62 Rulings of the Tax Commissioner 05/16/2001 Charges for use of master antenna and communications sites
01-63 01-63 Rulings of the Tax Commissioner 05/15/2001 Administrative division of nonprofit corporation that operates hospitals
01-64 01-64 Rulings of the Tax Commissioner 05/17/2001 Contractor selling and installing kitchen cabinets
01-65 01-65 Rulings of the Tax Commissioner 05/21/2001 Tax collected using the bracket system; Refund of excess taxes paid
01-66 01-66 Rulings of the Tax Commissioner 05/23/2001 Audit vs. license application request; "Audit" defined
01-67 01-67 Rulings of the Tax Commissioner 05/25/2001 Finance charges, clinical laboratory
01-68 01-68 Rulings of the Tax Commissioner 05/22/2001 Condominium operator; Agency issue