Document # Public Document # Document Type Date Issued Description
02-88 02-88 Rulings of the Tax Commissioner 06/10/2002 Machinery and Tools (M&T) Tax & certified pollution control equipment
02-86 02-86 Rulings of the Tax Commissioner 05/20/2002 Paper converting unit/sheeting facilit; Manufacturing
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
02-71 02-71 Rulings of the Tax Commissioner 04/29/2002 Telecommunications companies
02-56 02-56 Rulings of the Tax Commissioner 04/17/2002 Manufacturing engaged in commercial printing
02-55 02-55 Rulings of the Tax Commissioner 04/16/2002 Convert assessments to the corporate officers
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
02-50 02-50 Rulings of the Tax Commissioner 04/09/2002 Discrepancies in gross receipts attributable to Virginia
02-70 02-70 Rulings of the Tax Commissioner 04/08/2002 Taxpayer requesting full waiver of penalty, and waiver of interest
02-43 02-43 Rulings of the Tax Commissioner 04/08/2002 Prior audit and assessment of the revalued assets.
02-23 02-23 Rulings of the Tax Commissioner 03/07/2002 Tax liability of a public service corporation.
02-22 02-22 Rulings of the Tax Commissioner 03/07/2002 Manufacturing exempt from the BPOL tax
01-124 Attorney General's Opinion 02/15/2002 Special Assessment for Land Preservation
02-4 02-4 Rulings of the Tax Commissioner 01/09/2002 Tax on machinery and tools
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
01-206 01-206 Rulings of the Tax Commissioner 12/10/2001 Taxation of leased property
01-207 01-207 Rulings of the Tax Commissioner 12/10/2001 Untaxed sales, an out-of-state lessor of tangible personal property
00-108 Attorney General's Opinion 10/31/2001 Authority to effect change in real property ownership on land books
01-091 Attorney General's Opinion 10/31/2001 Secrecy of Information
01-171 01-171 Rulings of the Tax Commissioner 10/29/2001 Are all Receipts to be Included for BPOL Purposes
01-11 01-11 Rulings of the Tax Commissioner 10/19/2001 Reynolds Metals Company v. Commonwealth of Virginia, Department of Taxation Relief from Erroneous Assessment of Use Taxes
01-106 01-106 Rulings of the Tax Commissioner 08/17/2001 Recordkeeping and Audit Sampling