Document # Public Document # Document Type Date Issued Description
03-87 03-87 Rulings of the Tax Commissioner 11/12/2003 Dual-role business of installing cable, telecommunications & computer systems
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
03-84 03-84 Rulings of the Tax Commissioner 11/04/2003 Providing voice and data communications from VA to overseas locations
03-82 03-82 Rulings of the Tax Commissioner 11/03/2003 Dealers required to separately state the amount of sales tax
03-80 03-80 Rulings of the Tax Commissioner 11/03/2003 Industrial manufacturing exemption limitations
03-78 03-78 Rulings of the Tax Commissioner 11/03/2003 Sale of Contracts, Interest and Royalties
03-81 03-81 Rulings of the Tax Commissioner 11/03/2003 Selling Call Management Systems used by telemarketing companies
03-79 03-79 Rulings of the Tax Commissioner 11/03/2003 Tax of packaging materials
03-83 03-83 Rulings of the Tax Commissioner 11/03/2003 Request to file a unified return
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
03-72 03-72 Rulings of the Tax Commissioner 10/15/2003 Chapter 11 Bankruptcy
03-73 03-73 Rulings of the Tax Commissioner 10/15/2003 Intercompany license fees and interest
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
03-065 Attorney General's Opinion 09/25/2003 Disclosure of confidential tax information to federal government or federal grand jury subpoena or administrative subpoena or summons issued pursuant to I.R.C. § 7602
03-69 03-69 Rulings of the Tax Commissioner 09/22/2003 Fourth Quarter Interest Rates 2004
03-9 03-69 Tax Bulletins 09/22/2003 Fourth Quarter Interest Rates 2003
03-68 03-68 Rulings of the Tax Commissioner 08/29/2003 Yard sales or flea markets, itinerant merchants
03-67 03-67 Rulings of the Tax Commissioner 08/21/2003 LZM, Inc. v. Virginia Department of Taxation Case number CL01-0552
03-65 03-65 Rulings of the Tax Commissioner 08/19/2003 Foreign source income, apportionment factor adjustments