Document # Public Document # Document Type Date Issued Description
04-13 04-13 Rulings of the Tax Commissioner 04/23/2004 Wholesale versus Retail Sales
04-4 04-4 Rulings of the Tax Commissioner 01/23/2004 Public Procurement Act, Vendor designated a "prohibited source" for state purchasing
04-3 04-3 Rulings of the Tax Commissioner 01/22/2004 A hardware dealer failed to charge sales tax
03-123 Attorney General's Opinion 01/13/2004 Gross receipts attributable to business conducted in another state or foreign country
04-1 04-1 Rulings of the Tax Commissioner 01/13/2004 Partnership of doctors that operate a medical practice; monthly rental charges
03-96 03-96 Rulings of the Tax Commissioner 12/17/2003 Business Tangible Personal Property Tax
03-93 03-93 Rulings of the Tax Commissioner 12/10/2003 Resort hotel and complex where negotiated groups rates applied
03-88 03-88 Rulings of the Tax Commissioner 11/13/2003 Unsupported bad debts and on gift sales involving out-of-state recipients.
03-86 03-86 Rulings of the Tax Commissioner 11/12/2003 Bad Debt, Gift
03-82 03-82 Rulings of the Tax Commissioner 11/03/2003 Dealers required to separately state the amount of sales tax
03-81 03-81 Rulings of the Tax Commissioner 11/03/2003 Selling Call Management Systems used by telemarketing companies
03-75 03-75 Rulings of the Tax Commissioner 10/27/2003 Governmental entity, Real property construction contractors
03-57 03-57 Rulings of the Tax Commissioner 08/08/2003 Consolidated Returns
03-56 03-56 Rulings of the Tax Commissioner 08/08/2003 Consolidated returns
03-52 03-52 Rulings of the Tax Commissioner 07/03/2003 Erroneously remitted taxes, Expiration of statute of limitations
03-51 03-51 Rulings of the Tax Commissioner 06/26/2003 Tax on sales or leases of tangible personal property
03-49 03-49 Rulings of the Tax Commissioner 05/14/2003 Bad debt deductions
03-54 03-54 Rulings of the Tax Commissioner 05/03/2003 2003 Legislative Summary
03-54 03-54 Legislative Summaries 05/03/2003 2003 Legislative Summary
03-46 03-46 Rulings of the Tax Commissioner 04/28/2003 Virginia source income for apportionment factor purposes, Partnership
03-45 03-45 Rulings of the Tax Commissioner 04/25/2003 Separately charged amount of BPOL tax
03-32 03-32 Rulings of the Tax Commissioner 04/11/2003 Out-of-state tax credit
03-30 03-30 Rulings of the Tax Commissioner 04/09/2003 Medical-related exemptions, spas in this instance do not meet criteria
03-24 03-24 Rulings of the Tax Commissioner 03/24/2003 Distinguish between an employee and an independent contractor
03-21 03-21 Rulings of the Tax Commissioner 03/20/2003 Domicile, Taxpayer possesses dual residency.