Document # Public Document # Document Type Date Issued Description
03-2 03-2 Rulings of the Tax Commissioner 01/18/2003 Research and Development, Online games
03-1 03-1 Rulings of the Tax Commissioner 01/15/2003 Drug Control Act; exempt sale of a medical device
03-47 03-47 Rulings of the Tax Commissioner 01/01/2003 Barbara Woods vs Department of Taxation
03-42 03-42 Rulings of the Tax Commissioner 01/01/2003 Chesapeake Hospital Authority d/b/a Chesapeake General Hospital
02-167 02-167 Rulings of the Tax Commissioner 12/30/2002 Legislative Summary 2002
02-167 02-167 Legislative Summaries 12/30/2002 2002 Legislative Summary
02-113 Attorney General's Opinion 12/19/2002 Secrecy of information
02-6 02-157 Tax Bulletins 12/19/2002 First Quarter Interest Rates
02-166 02-166 Rulings of the Tax Commissioner 12/19/2002 Amended returns, request for the abatement of the interest assessments
02-165 02-165 Rulings of the Tax Commissioner 12/19/2002 Limited liability partnership, pass-through entity
02-157 02-157 Rulings of the Tax Commissioner 12/19/2002 First Quarter Interest Rates 2003
02-163 02-163 Rulings of the Tax Commissioner 12/18/2002 Government contractor, untaxed purchases
02-164 02-164 Rulings of the Tax Commissioner 12/18/2002 Locksmith, sales tax on labor charges and services charges on sale of keys
02-162 02-162 Rulings of the Tax Commissioner 12/18/2002 Distribution center, tax assessed on charges for a conveyor system
02-161 02-161 Rulings of the Tax Commissioner 12/18/2002 Government contractor, Consumer Use
02-156 02-156 Rulings of the Tax Commissioner 12/17/2002 Interior Design, resale exemption
02-160 02-160 Rulings of the Tax Commissioner 12/17/2002 Domiciliary resident
02-168 02-168 Rulings of the Tax Commissioner 12/17/2002 Abatement of individual income tax assessments
02-155 02-155 Rulings of the Tax Commissioner 12/16/2002 Royalties charged in connection with the software license
02-159 02-159 Rulings of the Tax Commissioner 12/16/2002 Nexus, independent securities broker/dealers and registered money managers
02-154 02-154 Rulings of the Tax Commissioner 12/13/2002 Construction materials, exempt government entity
02-114 Attorney General's Opinion 12/12/2002 Statutory and regulatory definitions of 'definite place of business' for purposes of administering BPOL tax
02-153 02-153 Rulings of the Tax Commissioner 12/11/2002 Construction projects, BPOL
02-111 Attorney General's Opinion 12/11/2002 Authority for board of equalization to hear and consider taxpayer complaints in second year of biennial assessment
02-152 02-152 Rulings of the Tax Commissioner 12/11/2002 Electrical contractor.