Document # Public Document # Document Type Date Issued Description
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
01-157 01-157 Rulings of the Tax Commissioner 10/19/2001 Do these Actions Constitute Nexus
01-158 01-158 Rulings of the Tax Commissioner 10/19/2001 Automobile Dealership; Shop Supplies and Environmental Charges
01-156 01-156 Rulings of the Tax Commissioner 10/17/2001 Airport Baggage Handling Systems
01-151 01-151 Rulings of the Tax Commissioner 10/09/2001 Food Service: Is Seller Required to Collect Tax
01-149 01-149 Rulings of the Tax Commissioner 10/05/2001 Taxability of Various Items or Activities
01-128 01-128 Rulings of the Tax Commissioner 09/14/2001 Protective Claim; Direct Pay Permit Issue
01-124 01-124 Rulings of the Tax Commissioner 09/12/2001 Protective Claim; Refund Request for Direct Pay Permit
01-126 01-126 Rulings of the Tax Commissioner 09/12/2001 Protective Claim
01-117 01-117 Rulings of the Tax Commissioner 09/12/2001 Basis of Tax
01-125 01-125 Rulings of the Tax Commissioner 09/12/2001 Protective Claim; Refund Request for Direct Pay Permit
01-106 01-106 Rulings of the Tax Commissioner 08/17/2001 Recordkeeping and Audit Sampling
01-105 01-105 Rulings of the Tax Commissioner 08/16/2001 Who is Responsible for Securing Exemption Certificate
01-102 01-102 Rulings of the Tax Commissioner 08/01/2001 Convenience Checks: True Object Test
01-90 01-90 Legislative Summaries 07/31/2001 2001 Legislative Summary
01-92 01-92 Rulings of the Tax Commissioner 07/30/2001 Validity of Audit Findings When Taxpayer Records are Incomplete
01-84 01-84 Rulings of the Tax Commissioner 06/28/2001 Religious Exemption; Certificates Provided in Good Faith
01-81 01-81 Rulings of the Tax Commissioner 06/15/2001 Tax Treatment of Property and Supplies Used in Farming
01-78 01-78 Rulings of the Tax Commissioner 06/14/2001 Expenses Related to Service Labor;
01-70 01-70 Rulings of the Tax Commissioner 05/25/2001 Nexus; Sales staff working out of their homes
01-69 01-69 Rulings of the Tax Commissioner 05/23/2001 Telecommunications exemption; Refund of taxes paid in error
01-65 01-65 Rulings of the Tax Commissioner 05/21/2001 Tax collected using the bracket system; Refund of excess taxes paid
01-58 01-58 Rulings of the Tax Commissioner 05/14/2001 Protective claim for refund of dealer's discount taxes paid by Direct Pay Permit
01-42 01-42 Rulings of the Tax Commissioner 04/13/2001 Lease agreement vs. conditional sales contract
01-40 01-40 Rulings of the Tax Commissioner 04/13/2001 Used automobile dealer; Sales price vs. amount received from lending institution