Document # Public Document # Document Type Date Issued Description
02-135 02-135 Rulings of the Tax Commissioner 10/11/2002 Manufacturing exemption, and items not used directly in manufacturing
02-132 02-132 Rulings of the Tax Commissioner 10/08/2002 Nexus
02-131 02-131 Rulings of the Tax Commissioner 10/08/2002 Merchants' capital tax.
02-134 02-134 Rulings of the Tax Commissioner 10/08/2002 Paper manufacturing business
02-133 02-133 Rulings of the Tax Commissioner 10/08/2002 Gross capital for leased property
02-129 02-129 Rulings of the Tax Commissioner 10/06/2002 Tax on the management fee paid by the Taxpayer to the Partnership.
02-124 02-124 Rulings of the Tax Commissioner 10/06/2002 Capital gain and interest income as a nonapportionable income
02-125 02-125 Rulings of the Tax Commissioner 10/06/2002 Sale tax exemptions for Day Care Providers
02-127 02-127 Rulings of the Tax Commissioner 10/06/2002 Virginia combined income tax return
02-128 02-128 Rulings of the Tax Commissioner 10/06/2002 Manufacturer selling at wholesale from the place of manufacture
02-130 02-130 Rulings of the Tax Commissioner 10/06/2002 Government contracts, computer hardware and software
02-126 02-126 Rulings of the Tax Commissioner 10/06/2002 Transportation devices
02-123 02-123 Rulings of the Tax Commissioner 09/27/2002 Erroneous assessment
02-055 Attorney General's Opinion 09/27/2002 Payment of sale proceeds toward satisfaction of delinquent taxes or secured interests
02-122 02-122 Rulings of the Tax Commissioner 09/26/2002 Contract parts and labor for computer maintenance and repair
02-121 02-121 Rulings of the Tax Commissioner 09/26/2002 Fourth Quarter Interest Rates
02-5 02-121 Tax Bulletins 09/26/2002 Fourth Quarter Interest Rates
02-120 02-120 Rulings of the Tax Commissioner 09/25/2002 Manufacturer's exemption from BPOL
02-119 02-119 Rulings of the Tax Commissioner 09/03/2002 Intent to evade taxation
02-118 02-118 Rulings of the Tax Commissioner 09/03/2002 Domicile and retirement income
02-117 02-117 Rulings of the Tax Commissioner 08/30/2002 Lottery proceeds, withholding on prize annuity payments
02-116 02-116 Rulings of the Tax Commissioner 08/16/2002 Sales to automobile dealerships
02-115 02-115 Rulings of the Tax Commissioner 08/16/2002 Alternative method of withholding income taxes
02-062 Attorney General's Opinion 08/14/2002 Virginia Real Estate Cooperative Act
02-114 02-114 Rulings of the Tax Commissioner 08/14/2002 Spaceport exemption, government contractors