Document # Public Document # Document Type Date Issued Sort ascending Description
01-62 01-62 Rulings of the Tax Commissioner 05/16/2001 Charges for use of master antenna and communications sites
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
01-61 01-61 Rulings of the Tax Commissioner 05/15/2001 Software license; "True object" of the transaction
01-55 01-55 Rulings of the Tax Commissioner 05/15/2001 Photograph sales to law firm
01-63 01-63 Rulings of the Tax Commissioner 05/15/2001 Administrative division of nonprofit corporation that operates hospitals
01-60 01-60 Rulings of the Tax Commissioner 05/15/2001 Kitchen cabinet fabricator; Fabrication for installation or for resale at wholesale level
01-58 01-58 Rulings of the Tax Commissioner 05/14/2001 Protective claim for refund of dealer's discount taxes paid by Direct Pay Permit
01-56 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
01-52 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
01-51 01-51 Rulings of the Tax Commissioner 04/27/2001 Audit sample techniques; Credit in audit for tax self-accrued by customers
01-49 01-49 Rulings of the Tax Commissioner 04/26/2001 Customer survey cards; Administrative supplies
01-50 01-50 Rulings of the Tax Commissioner 04/26/2001 Textile manufacturer; PC equipment; Packaging equipment; Dye Beck cleaner
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
01-47 01-47 Rulings of the Tax Commissioner 04/23/2001 Situs for contractors; Thresholds for taxes based on gross receipts and for fees
01-46 01-46 Rulings of the Tax Commissioner 04/23/2001 Payment to subcontractors, therapeutic services to its clientele, BPOL
01-44 01-44 Rulings of the Tax Commissioner 04/17/2001 Real estate broker; Transaction fees
01-43 01-43 Rulings of the Tax Commissioner 04/16/2001 Internet service provider; Server location; Definite place of business
01-45 01-45 Rulings of the Tax Commissioner 04/16/2001 Software royalties and maintenance agreements; Lab equipment; Asset vs expenses
01-40 01-40 Rulings of the Tax Commissioner 04/13/2001 Used automobile dealer; Sales price vs. amount received from lending institution
01-41 01-41 Rulings of the Tax Commissioner 04/13/2001 Manufacturing exemption; Blending of salad dressings, barbecue sauce, etc.
01-42 01-42 Rulings of the Tax Commissioner 04/13/2001 Lease agreement vs. conditional sales contract
01-39 01-39 Rulings of the Tax Commissioner 04/12/2001 Out-of-state contractor; Lease of equipment; Fabrication