Document # Public Document # Document Type Date Issued Description
01-93 01-93 Rulings of the Tax Commissioner 08/01/2001 Is Governmental Exemption Applicable to Third Parties?
01-94 01-94 Rulings of the Tax Commissioner 08/02/2001 Taxability of Free or Discounted Meals Provided to Employees
01-95 01-95 Rulings of the Tax Commissioner 08/06/2001 Sales Tax Rate: Are Packaging and Handling Charges Taxable
01-96 01-96 Rulings of the Tax Commissioner 08/06/2001 Validity of Audit Sampling; Extrapolation
01-97 01-97 Rulings of the Tax Commissioner 08/08/2001 Airline Carrier; Taxability of Food Related Items
01-98 01-98 Rulings of the Tax Commissioner 08/08/2001 Retail and Manufactured Sales Discussed
01-99 01-99 Rulings of the Tax Commissioner 08/14/2001 Recording Studio Rental and Tangible Personal Property
01011997 Attorney General's Opinion 01/03/1997 Virginia Coalfield Authority
01021975 Attorney General's Opinion 01/02/1975 Nonprofit Corporation Assisting Alcoholics
01031997 Attorney General's Opinion 01/03/1997 Virginia Coalfield Economic Development Authority
01051978 Attorney General's Opinion 01/05/1978 Nonprofit Cooperatives
01061978 Attorney General's Opinion 01/06/1978 Rate Reduction for Large Transactions;Effective Date
01071999 Attorney General's Opinion 01/07/1999 Industrial Development Authority entering into private contract
01081973 Attorney General's Opinion 01/08/1973 Assignment of Deed of Trust; Contract Recording Tax;Basis of Tax
01081993 Attorney General's Opinion 01/08/1993 Taxation of Unlicensed Business
01091995 Attorney General's Opinion 01/09/1995 Situs of property; Domicile of college students
01091995-1 Attorney General's Opinion 01/09/1995 Frederick County; County and district levies; Motor carrier transportation property
01101991 Attorney General's Opinion 01/10/1991 Forest Products Tax; Machinery and Tools; Situs of Motor Vehicle for Personal Property Tax
01111974 Attorney General's Opinion 01/11/1974 Minister Giving Puppet Show;Fee Designated for Church Purposes
01111977 Attorney General's Opinion 01/11/1977 Merchants' Capital;Exemption of Excess of Accounts Receivable Over Accounts Payable
01111996 Attorney General's Opinion 01/11/1996 Exempt organizations;Tourism authority
01121971 Attorney General's Opinion 01/12/1971 Conditional Assignment of Rentals; Supplemental Deed
01121971-1 Attorney General's Opinion 01/12/1971 Deed of Trust By Industrial Development Authority
01121971-2 Attorney General's Opinion 01/12/1971 Highway Building Contractor
01121978 Attorney General's Opinion 01/12/1978 Estimated Sales Tax Collection Procedure; Validity