Document # Public Document # Document Type Date Issued Description
03-15 03-15 Rulings of the Tax Commissioner 03/10/2003 Gross Receipts; Sales Factor, Definite Place of Business
03-14 03-14 Rulings of the Tax Commissioner 03/05/2003 Manufactures, Freight charges
03-13 03-13 Rulings of the Tax Commissioner 03/04/2003 Virginia Land Preservation Tax Credits.
03-12 03-12 Rulings of the Tax Commissioner 02/27/2003 Virginia Land Preservation Tax Credits.
03-11 03-11 Rulings of the Tax Commissioner 02/24/2003 Audit, business classification as a professional corporation
03-8 03-8 Rulings of the Tax Commissioner 02/18/2003 Fixed Date Conformity
03-2 03-9 Tax Bulletins 02/18/2003 Educator Expenses
03-9 03-9 Rulings of the Tax Commissioner 02/18/2003 Educator Expenses
03-10 03-10 Rulings of the Tax Commissioner 02/18/2003 Avian Influenza Indemnification Payments
03-1 03-8 Tax Bulletins 02/18/2003 Fixed-Date Conformity Advancement
03-3 03-10 Tax Bulletins 02/18/2003 Avian Influenza Indemnification Payments
03-005 Attorney General's Opinion 02/18/2003 Telephone company formed as LLC is subject to local license taxation
03-7 03-7 Rulings of the Tax Commissioner 02/14/2003 Medicaid benefits; medical products purchased by Medicaid recipients
03-004 Attorney General's Opinion 02/06/2003 Boat docked or parked in Commonwealth less than six months
03-5 03-5 Rulings of the Tax Commissioner 02/03/2003 Gross Receipts, provider of IT and engineering services
03-6 03-6 Rulings of the Tax Commissioner 02/03/2003 Refund for the overpayment of the individual income tax
03-4 03-4 Rulings of the Tax Commissioner 01/31/2003 Occasional Sale; Telecommunications Industry
03-3 03-3 Rulings of the Tax Commissioner 01/30/2003 Partnership, business activities both within and without Virginia
02-146 Attorney General's Opinion 01/27/2003 Applicability of gross receipts exemption to real estate brokers
03-2 03-2 Rulings of the Tax Commissioner 01/18/2003 Research and Development, Online games
03-1 03-1 Rulings of the Tax Commissioner 01/15/2003 Drug Control Act; exempt sale of a medical device
03-42 03-42 Rulings of the Tax Commissioner 01/01/2003 Chesapeake Hospital Authority d/b/a Chesapeake General Hospital
03-47 03-47 Rulings of the Tax Commissioner 01/01/2003 Barbara Woods vs Department of Taxation
02-167 02-167 Rulings of the Tax Commissioner 12/30/2002 Legislative Summary 2002
02-167 02-167 Legislative Summaries 12/30/2002 2002 Legislative Summary