Document # Public Document # Document Type Date Issued Description
02-85 02-85 Rulings of the Tax Commissioner 05/29/2002 Assessment; excessive bad debt deductions denied
02-84 02-84 Rulings of the Tax Commissioner 05/22/2002 Modeling software
02-83 02-83 Rulings of the Tax Commissioner 05/21/2002 Research and development exemption
02-78 02-78 Rulings of the Tax Commissioner 05/02/2002 Request for additional relief for a time preceding a statutory change
02-80 02-80 Rulings of the Tax Commissioner 05/02/2002 Consolidated Virginia corporate income tax return
02-77 02-77 Rulings of the Tax Commissioner 05/02/2002 Dinner theatre package for accounting purposes
02-73 02-73 Rulings of the Tax Commissioner 05/02/2002 Tax on the brewing equipment used in a restaurant
02-74 02-74 Rulings of the Tax Commissioner 05/02/2002 Insulation installed on exempt machinery and equipment.
02-75 02-75 Rulings of the Tax Commissioner 05/02/2002 Consolidated corporation income tax return; nexus in Virginia
02-81 02-81 Rulings of the Tax Commissioner 05/02/2002 Correction of the corporate income tax assessments
02-76 02-76 Rulings of the Tax Commissioner 05/02/2002 Determination whether a business is a manufacturer
02-79 02-79 Rulings of the Tax Commissioner 05/02/2002 Capital gain from the sale of different entities; computing net operating losses.
02-72 02-72 Rulings of the Tax Commissioner 05/01/2002 Underpayment of estimated income tax
02-68 02-68 Rulings of the Tax Commissioner 04/30/2002 Business license taxation of professional corporations
02-69 02-69 Rulings of the Tax Commissioner 04/30/2002 Multi-state S corporation with multiple affiliates
02-67 02-67 Rulings of the Tax Commissioner 04/29/2002 Nonapportionable investment function income not subject
02-65 02-65 Rulings of the Tax Commissioner 04/29/2002 Virginia resident is subject to taxation by Virginia
02-71 02-71 Rulings of the Tax Commissioner 04/29/2002 Telecommunications companies
02-66 02-66 Rulings of the Tax Commissioner 04/29/2002 Interest Refund, Fiduciary Income Tax
02-63 02-63 Rulings of the Tax Commissioner 04/23/2002 Interstate transportation services
02-64 02-64 Rulings of the Tax Commissioner 04/23/2002 Business Tangible Personal Property Tax
02-62 02-62 Rulings of the Tax Commissioner 04/22/2002 Chemicals used to clean equipment at dairy processing operation
02-61 02-61 Rulings of the Tax Commissioner 04/22/2002 Assessment of taxes on purchase of fixed assets.
02-60 02-60 Rulings of the Tax Commissioner 04/19/2002 Audit sample period; shipping and handling" charges
02-59 02-59 Rulings of the Tax Commissioner 04/19/2002 Retail and wholesale sales to industrial, commercial, or governmental users