Document # Public Document # Document Type Date Issued Description
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
02-65 02-65 Rulings of the Tax Commissioner 04/29/2002 Virginia resident is subject to taxation by Virginia
02-67 02-67 Rulings of the Tax Commissioner 04/29/2002 Nonapportionable investment function income not subject
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
02-64 02-64 Rulings of the Tax Commissioner 04/23/2002 Business Tangible Personal Property Tax
02-63 02-63 Rulings of the Tax Commissioner 04/23/2002 Interstate transportation services
02-61 02-61 Rulings of the Tax Commissioner 04/22/2002 Assessment of taxes on purchase of fixed assets.
02-62 02-62 Rulings of the Tax Commissioner 04/22/2002 Chemicals used to clean equipment at dairy processing operation
02-59 02-59 Rulings of the Tax Commissioner 04/19/2002 Retail and wholesale sales to industrial, commercial, or governmental users
02-60 02-60 Rulings of the Tax Commissioner 04/19/2002 Audit sample period; shipping and handling" charges
02-58 02-58 Rulings of the Tax Commissioner 04/18/2002 Worker Retraining Tax Credit
02-56 02-56 Rulings of the Tax Commissioner 04/17/2002 Manufacturing engaged in commercial printing
02-57 02-57 Rulings of the Tax Commissioner 04/17/2002 Intercompany sales treated as a reduction of purchases; tangible personal property
02-54 02-54 Rulings of the Tax Commissioner 04/16/2002 Refusal to file returns
02-52 02-52 Rulings of the Tax Commissioner 04/16/2002 How are corporation domiciled outside of Virginia taxed?
02-55 02-55 Rulings of the Tax Commissioner 04/16/2002 Convert assessments to the corporate officers
02-53 02-53 Rulings of the Tax Commissioner 04/16/2002 Qualified Equity and Subordinated Debt Investments Tax Credit
02-51 02-51 Rulings of the Tax Commissioner 04/15/2002 Failure to file income tax returns with the intent to evade tax
02-47 02-47 Rulings of the Tax Commissioner 04/12/2002 Gross income; ,requirement to file a Virginia income tax return
02-48 02-48 Rulings of the Tax Commissioner 04/12/2002 Taxable lease payments.
01-118 Attorney General's Opinion 04/12/2002 Flat tax Imposed on itinerant merchants and peddlers
02-45 02-45 Rulings of the Tax Commissioner 04/10/2002 Leasing tangible personal property; assessment
02-50 02-50 Rulings of the Tax Commissioner 04/09/2002 Discrepancies in gross receipts attributable to Virginia