Document # Public Document # Document Type Date Issued Description
01-200 01-200 Rulings of the Tax Commissioner 12/04/2001 Must manufacturer collect tax for ongoing sales not for resale
01-197 01-197 Rulings of the Tax Commissioner 12/04/2001 Do alledged ambiguous instructions provide relief from payment of interest
01-201 01-201 Rulings of the Tax Commissioner 12/04/2001 Request for permission to file combined return
01-195 01-195 Rulings of the Tax Commissioner 12/04/2001 Components of Dry Kiln that Become Real Property
01-199 01-199 Rulings of the Tax Commissioner 12/04/2001 Sale of consumable equipment and supplies to person's with exemption certificates
01-198 01-198 Rulings of the Tax Commissioner 12/04/2001 Is taxpayer eligilbe for research and development exemption
01-196 01-196 Rulings of the Tax Commissioner 12/04/2001 Limited data hinders dispute of IRS Federal Adjusted Gross Income Amount
01-194 01-194 Rulings of the Tax Commissioner 12/03/2001 How Intercompany Transactions Impact Sales Factor Ratio
01-192 01-192 Rulings of the Tax Commissioner 11/30/2001 Tax Treatment of Unwanted Assets
01-193 01-193 Rulings of the Tax Commissioner 11/30/2001 Application of Interest on Refunds
01-191 01-191 Rulings of the Tax Commissioner 11/29/2001 Recyclable Materials Processing Equipment Credit
01-190 01-190 Rulings of the Tax Commissioner 11/29/2001 Does Sale Qualify for Out-of-State Tax Credit
01-188 01-188 Rulings of the Tax Commissioner 11/28/2001 Dental Practice: Untaxed Medical Equipment
01-189 01-189 Rulings of the Tax Commissioner 11/28/2001 Domiciliary Resident or Actual Resident
01-083 Attorney General's Opinion 11/21/2001 Motor vehicle owned by serviceman domiciled in Virginia and parked or garaged in Germany is not subject to local tangible personal property taxation
01-106 Attorney General's Opinion 11/20/2001 Commonwealth and its instrumentalities, including Norfolk State University, are not subject to duty of collecting local admissions tax
01-187 01-187 Rulings of the Tax Commissioner 11/16/2001 Purchases by Non Profit Health Care Provider
01-183 01-183 Rulings of the Tax Commissioner 11/06/2001 Individual Claims not Required to File State Income Return
01-182 01-182 Rulings of the Tax Commissioner 11/06/2001 Copyright Fees Paid by a Non-Profit Organization
01-184 01-184 Rulings of the Tax Commissioner 11/02/2001 Wage Earner Claims not Liable to File Individual Income Tax Returns
01-186 01-186 Rulings of the Tax Commissioner 11/02/2001 Audit Contestment; Incomplete or Missing Records
01-185 01-185 Rulings of the Tax Commissioner 11/02/2001 U. S. Citizen Living Abroad; Is he Liable for Virginia Income Tax
01-181 01-181 Rulings of the Tax Commissioner 11/01/2001 Pharmaceutical Sales to Veterinarians;
01-180 01-180 Rulings of the Tax Commissioner 10/31/2001 Durable Medical Equipment Criteria
01-173 01-173 Rulings of the Tax Commissioner 10/31/2001 Non Resident Merchant: 2 Day Sale and Liable for BPOL?