Document # Public Document # Document Type Date Issued Description
02-95 02-95 Rulings of the Tax Commissioner 06/17/2002 The elimination of the ACRS subtractions.
02-94 02-94 Rulings of the Tax Commissioner 06/17/2002 Taxability of Web services
02-93 02-93 Rulings of the Tax Commissioner 06/14/2002 Change from one legal domicile to another
02-92 02-92 Rulings of the Tax Commissioner 06/13/2002 Double taxation, statute of limitations, amended returns
02-90 02-90 Rulings of the Tax Commissioner 06/11/2002 Coalfield Employment Enhancement Credit
02-91 02-91 Rulings of the Tax Commissioner 06/11/2002 Nonprofit Exemptions
02-89 02-89 Rulings of the Tax Commissioner 06/11/2002 Entitlements, exemptions, and real property taxes
02-88 02-88 Rulings of the Tax Commissioner 06/10/2002 Machinery and Tools (M&T) Tax & certified pollution control equipment
02-87 02-87 Rulings of the Tax Commissioner 06/04/2002 Enterprise Zone General Business Credit
02-044 Attorney General's Opinion 05/31/2002 Which businesses are included in "contractor" classification for BPOL
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
02-86 02-86 Rulings of the Tax Commissioner 05/20/2002 Paper converting unit/sheeting facilit; Manufacturing
02-82 02-82 Rulings of the Tax Commissioner 05/07/2002 Chesterfield County, Virginia vs Virginia State Tax Commissioner
02-74 02-74 Rulings of the Tax Commissioner 05/02/2002 Insulation installed on exempt machinery and equipment.
02-81 02-81 Rulings of the Tax Commissioner 05/02/2002 Correction of the corporate income tax assessments
02-79 02-79 Rulings of the Tax Commissioner 05/02/2002 Capital gain from the sale of different entities; computing net operating losses.
02-76 02-76 Rulings of the Tax Commissioner 05/02/2002 Determination whether a business is a manufacturer
02-75 02-75 Rulings of the Tax Commissioner 05/02/2002 Consolidated corporation income tax return; nexus in Virginia
02-78 02-78 Rulings of the Tax Commissioner 05/02/2002 Request for additional relief for a time preceding a statutory change
02-73 02-73 Rulings of the Tax Commissioner 05/02/2002 Tax on the brewing equipment used in a restaurant
02-77 02-77 Rulings of the Tax Commissioner 05/02/2002 Dinner theatre package for accounting purposes
02-80 02-80 Rulings of the Tax Commissioner 05/02/2002 Consolidated Virginia corporate income tax return
02-72 02-72 Rulings of the Tax Commissioner 05/01/2002 Underpayment of estimated income tax