Document # Public Document # Document Type Date Issued Description
03-93 03-93 Rulings of the Tax Commissioner 12/10/2003 Resort hotel and complex where negotiated groups rates applied
03-92 03-92 Rulings of the Tax Commissioner 11/18/2003 Real Estate Appeals to Local Boards of Equalization
03-10 03-92 Tax Bulletins 11/18/2003 Real Estate Appeals to Local Boards of Equalization
03-89 03-89 Rulings of the Tax Commissioner 11/14/2003 Sales factor
03-90 03-90 Rulings of the Tax Commissioner 11/14/2003 Domiciliary resident, actual resident
03-88 03-88 Rulings of the Tax Commissioner 11/13/2003 Unsupported bad debts and on gift sales involving out-of-state recipients.
03-87 03-87 Rulings of the Tax Commissioner 11/12/2003 Dual-role business of installing cable, telecommunications & computer systems
03-86 03-86 Rulings of the Tax Commissioner 11/12/2003 Bad Debt, Gift
03-84 03-84 Rulings of the Tax Commissioner 11/04/2003 Providing voice and data communications from VA to overseas locations
03-79 03-79 Rulings of the Tax Commissioner 11/03/2003 Tax of packaging materials
03-82 03-82 Rulings of the Tax Commissioner 11/03/2003 Dealers required to separately state the amount of sales tax
03-83 03-83 Rulings of the Tax Commissioner 11/03/2003 Request to file a unified return
03-80 03-80 Rulings of the Tax Commissioner 11/03/2003 Industrial manufacturing exemption limitations
03-81 03-81 Rulings of the Tax Commissioner 11/03/2003 Selling Call Management Systems used by telemarketing companies
03-78 03-78 Rulings of the Tax Commissioner 11/03/2003 Sale of Contracts, Interest and Royalties
03-092 Attorney General's Opinion 10/31/2003 Taxes and Assessments for local improvements
03-77 03-77 Rulings of the Tax Commissioner 10/31/2003 Virginia Land Conservation Incentives Act of 1999
03-76 03-76 Rulings of the Tax Commissioner 10/30/2003 Limited partnership located outside Virginia, Virginia source income
03-74 03-74 Rulings of the Tax Commissioner 10/27/2003 License fees charged in connection with the use of laser systems
03-75 03-75 Rulings of the Tax Commissioner 10/27/2003 Governmental entity, Real property construction contractors
03-71 03-71 Rulings of the Tax Commissioner 10/15/2003 Classifying a business as industrial, manufacturing
03-70 03-70 Rulings of the Tax Commissioner 10/15/2003 Maritime/port related security system projects; tangible personal property
03-73 03-73 Rulings of the Tax Commissioner 10/15/2003 Intercompany license fees and interest
03-72 03-72 Rulings of the Tax Commissioner 10/15/2003 Chapter 11 Bankruptcy
03-022 Attorney General's Opinion 10/08/2003 Managing agent of apartment complex is not prohibited from releasing to commissioner of revenue tenant list and vehicle information