Document # Public Document # Document Type Date Issued Description
04-4 04-4 Rulings of the Tax Commissioner 01/23/2004 Public Procurement Act, Vendor designated a "prohibited source" for state purchasing
04-3 04-3 Rulings of the Tax Commissioner 01/22/2004 A hardware dealer failed to charge sales tax
04-1 04-1 Rulings of the Tax Commissioner 01/13/2004 Partnership of doctors that operate a medical practice; monthly rental charges
04-2 04-2 Rulings of the Tax Commissioner 01/13/2004 Manufactures truck parts for sale to truck manufacturers
03-123 Attorney General's Opinion 01/13/2004 Gross receipts attributable to business conducted in another state or foreign country
04-172 04-172 Rulings of the Tax Commissioner 01/05/2004 Computers and software used solely in software or game development
03-96 03-96 Rulings of the Tax Commissioner 12/17/2003 Business Tangible Personal Property Tax
03-95 03-95 Rulings of the Tax Commissioner 12/16/2003 First Quarter Interest Rates 2004
03-11 03-95 Tax Bulletins 12/16/2003 First Quarter Interest Rates 2004
03-94 03-94 Rulings of the Tax Commissioner 12/12/2003 Clarification of tax on credit cards used to make government purchases
03-93 03-93 Rulings of the Tax Commissioner 12/10/2003 Resort hotel and complex where negotiated groups rates applied
03-10 03-92 Tax Bulletins 11/18/2003 Real Estate Appeals to Local Boards of Equalization
03-92 03-92 Rulings of the Tax Commissioner 11/18/2003 Real Estate Appeals to Local Boards of Equalization
03-91 03-91 Rulings of the Tax Commissioner 11/14/2003 Use directly & exclusively in R&D of pharmaceutical products
03-90 03-90 Rulings of the Tax Commissioner 11/14/2003 Domiciliary resident, actual resident
03-89 03-89 Rulings of the Tax Commissioner 11/14/2003 Sales factor
03-88 03-88 Rulings of the Tax Commissioner 11/13/2003 Unsupported bad debts and on gift sales involving out-of-state recipients.
03-86 03-86 Rulings of the Tax Commissioner 11/12/2003 Bad Debt, Gift
03-87 03-87 Rulings of the Tax Commissioner 11/12/2003 Dual-role business of installing cable, telecommunications & computer systems
03-84 03-84 Rulings of the Tax Commissioner 11/04/2003 Providing voice and data communications from VA to overseas locations
03-85 03-85 Rulings of the Tax Commissioner 11/04/2003 US Postal Service employees are not defined as employees of the federal government
03-80 03-80 Rulings of the Tax Commissioner 11/03/2003 Industrial manufacturing exemption limitations
03-82 03-82 Rulings of the Tax Commissioner 11/03/2003 Dealers required to separately state the amount of sales tax
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