Document # Public Document # Document Type Date Issued Description
02-006 Attorney General's Opinion 03/07/2002 Cigarette manufacturer's sweepstakes promotion at retail establishment is prohibited.
02-20 02-20 Rulings of the Tax Commissioner 03/06/2002 Assessments; foreign source income subtraction
01-115 Attorney General's Opinion 03/05/2002 Treasurer may not demand payment of BPOL taxes that have not been assessed
02-19 02-19 Rulings of the Tax Commissioner 03/05/2002 Disallowment of the inclusion of the Subsidiary as part of the Consolidated groups
02-18 02-18 Rulings of the Tax Commissioner 03/04/2002 100% fraud penalty, and interest for failure to withhold taxes.
02-17 02-17 Rulings of the Tax Commissioner 02/28/2002 Manufacturing process
02-16 02-16 Rulings of the Tax Commissioner 02/25/2002 Exempt purchases for a nonprofit hospital.
02-14 02-14 Rulings of the Tax Commissioner 02/25/2002 Tax on items for use by guests in their hotel rooms.
02-13 02-13 Rulings of the Tax Commissioner 02/21/2002 VA residents out-of-state tax credits.
02-12 02-12 Rulings of the Tax Commissioner 02/19/2002 Computer company pre-production functions.
02-11 02-11 Rulings of the Tax Commissioner 02/15/2002 A developer and marketer of software solutions.
01-124 Attorney General's Opinion 02/15/2002 Special Assessment for Land Preservation
02-15 02-15 Rulings of the Tax Commissioner 02/13/2002 Domiciliary resident of Virginia
02-003 Attorney General's Opinion 01/31/2002 Local Officers – Treasurers — Review of Local Taxes – Collection by Treasurers, etc.
02-10 02-10 Rulings of the Tax Commissioner 01/23/2002 Purchases in VA and shipped out-of-state
02-9 02-9 Rulings of the Tax Commissioner 01/22/2002 Selling tangible personal property.
02-8 02-8 Rulings of the Tax Commissioner 01/15/2002 Appeal of an audit assessment
02-6 02-6 Rulings of the Tax Commissioner 01/14/2002 Audit questions relating to advertising services
02-7 02-7 Rulings of the Tax Commissioner 01/14/2002 Service contractor, provides services to event sponsors/individual exhibitors
01-099 Attorney General's Opinion 01/11/2002 Taxable situs in more than one state
02-5 02-5 Rulings of the Tax Commissioner 01/09/2002 Direct use in the production of computer software
02-4 02-4 Rulings of the Tax Commissioner 01/09/2002 Tax on machinery and tools
02-3 02-3 Rulings of the Tax Commissioner 01/08/2002 Items removed from the audit sample
02-2 02-2 Rulings of the Tax Commissioner 01/04/2002 Business tangible personal property tax & merchants capital tax
02-1 02-1 Rulings of the Tax Commissioner 01/04/2002 Wholesale integrated manufacturer