Document # Public Document # Document Type Date Issued Description
01-40 01-40 Rulings of the Tax Commissioner 04/13/2001 Used automobile dealer; Sales price vs. amount received from lending institution
01-39 01-39 Rulings of the Tax Commissioner 04/12/2001 Out-of-state contractor; Lease of equipment; Fabrication
01-38 01-38 Rulings of the Tax Commissioner 04/12/2001 Funds deposited with advertising agency
01-37 01-37 Rulings of the Tax Commissioner 04/11/2001 Communication system; Lump-sum charges for tangible personal property and services
01-36 01-36 Rulings of the Tax Commissioner 04/11/2001 Audit sampling techniques; Exemption certificates
01-35 01-35 Rulings of the Tax Commissioner 04/10/2001 Embroidery and screen printing; Non-industrial activity
01-87 01-87 Rulings of the Tax Commissioner 04/09/2001 Court Case: Farrar vs. Virginia Department of Taxation
01-33 01-33 Rulings of the Tax Commissioner 04/09/2001 Paging service provider; Revoked "public service' exemption; Lease and maintenance agreements
01-34 01-34 Rulings of the Tax Commissioner 04/09/2001 Film processing charges; Bad debt calculation; Statute of limitations
00-066 Attorney General's Opinion 03/30/2001 Long distance telephone call charges from the gross receipts of a mobile telephone co
01-31 01-31 Rulings of the Tax Commissioner 03/29/2001 Nonprofit association; Exempt status
01-30 01-30 Rulings of the Tax Commissioner 03/29/2001 In-house training videos; Video film production
01-29 01-29 Rulings of the Tax Commissioner 03/29/2001 Internet service
01-28 01-28 Rulings of the Tax Commissioner 03/28/2001 Audit sampling techniques; Infrequent purchase
01-27 01-27 Rulings of the Tax Commissioner 03/28/2001 Apportionment of income
01-26 01-26 Rulings of the Tax Commissioner 03/28/2001 Construction equipment; "First use"; Manufacturing exemption
01-25 01-25 Rulings of the Tax Commissioner 03/26/2001 Interest Rates Second Quarter 2001
01-2 01-25 Tax Bulletins 03/26/2001 Interest Rates; Second Quarter 2001
01-032 Attorney General's Opinion 03/23/2001 Virginia Aviation Board, limitations on the Board's authority
01-32 01-32 Rulings of the Tax Commissioner 03/23/2001 Coalfield Employment Enhancement Credit; Change in taxable year
01-21 01-21 Rulings of the Tax Commissioner 03/21/2001 Apportionment factor; Stock sale of financial corporation
01-24 01-24 Rulings of the Tax Commissioner 03/21/2001 Newsgathering and publication; Computers and software
01-22 01-22 Rulings of the Tax Commissioner 03/21/2001 Advertising brochures printed and mailed outside Virginia
01-23 01-23 Rulings of the Tax Commissioner 03/21/2001 Waste waster system maintenance; Withdrawals from inventory; Real property maintenance
01-19 01-19 Rulings of the Tax Commissioner 03/16/2001 Hospital beds; Durable medical equipment