Document # Public Document # Document Type Date Issued Description
03-40 03-40 Rulings of the Tax Commissioner 04/01/2003 Estimated underpayment penalty
03-29 03-29 Rulings of the Tax Commissioner 04/01/2003 Adjusted sales factor S corporation
03-25 03-25 Rulings of the Tax Commissioner 03/26/2003 Prepaid Internet access cards
03-24 03-24 Rulings of the Tax Commissioner 03/24/2003 Distinguish between an employee and an independent contractor
03-23 03-23 Rulings of the Tax Commissioner 03/21/2003 Corporate income tax assessment; "cost of performance"
03-22 03-22 Rulings of the Tax Commissioner 03/21/2003 Nexus
03-4 03-19 Tax Bulletins 03/20/2003 Second Quarter Interest Rates
03-19 03-19 Rulings of the Tax Commissioner 03/20/2003 Second Quarter Interest Rates
03-21 03-21 Rulings of the Tax Commissioner 03/20/2003 Domicile, Taxpayer possesses dual residency.
03-20 03-20 Rulings of the Tax Commissioner 03/20/2003 One spouse is a domiciliary resident of a different state
03-18 03-18 Rulings of the Tax Commissioner 03/11/2003 Non-medical preventative and therapeutic health services
03-17 03-17 Rulings of the Tax Commissioner 03/11/2003 Bad Debt
03-16 03-16 Rulings of the Tax Commissioner 03/11/2003 Bad Debt Collection; employee discounts
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
03-9 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
03-8 03-8 Rulings of the Tax Commissioner 02/18/2003 Fixed Date Conformity
03-005 Attorney General's Opinion 02/18/2003 Telephone company formed as LLC is subject to local license taxation
03-2 03-9 Tax Bulletins 02/18/2003 Educator Expenses