Document # Public Document # Document Type Date Issued Description
01-39 01-39 Rulings of the Tax Commissioner 04/12/2001 Out-of-state contractor; Lease of equipment; Fabrication
01-36 01-36 Rulings of the Tax Commissioner 04/11/2001 Audit sampling techniques; Exemption certificates
00-066 Attorney General's Opinion 03/30/2001 Long distance telephone call charges from the gross receipts of a mobile telephone co
01-22 01-22 Rulings of the Tax Commissioner 03/21/2001 Advertising brochures printed and mailed outside Virginia
01-24 01-24 Rulings of the Tax Commissioner 03/21/2001 Newsgathering and publication; Computers and software
01-19 01-19 Rulings of the Tax Commissioner 03/16/2001 Hospital beds; Durable medical equipment
01-20 01-20 Rulings of the Tax Commissioner 03/14/2001 S&H charges; Food Tax Reduction Program; Prepackaged frozen foods
01-17 01-17 Rulings of the Tax Commissioner 03/13/2001 Chemical applicator contractor for state highway department
01-13 01-13 Rulings of the Tax Commissioner 03/05/2001 Leases; Consulting fees; Substitute exemption certificates
00-092 Attorney General's Opinion 01/18/2001 Virginia Fuels Tax Act
00-203 00-203 Rulings of the Tax Commissioner 11/20/2000 Dietary supplements and herbal products; Food Tax Reduction Program
00-202 00-202 Rulings of the Tax Commissioner 11/17/2000 Oxygen enriched water; Food Tax Reduction Program
00-194 00-194 Rulings of the Tax Commissioner 10/23/2000 Deferral of gain; Out-of-state tax credit
00-193 00-193 Rulings of the Tax Commissioner 10/20/2000 Call center in Virginia; Right to control
00-191 00-191 Rulings of the Tax Commissioner 10/12/2000 Gas cylinders for rent; Depreciation of rental property
00-180 00-180 Rulings of the Tax Commissioner 10/05/2000 Involuntary resident; Actual resident
00-164 00-164 Rulings of the Tax Commissioner 08/31/2000 Hotel Pay-TV revenue
00-153 00-153 Rulings of the Tax Commissioner 08/22/2000 Vending machine sales at multiple locations
00-149 00-149 Rulings of the Tax Commissioner 08/16/2000 Nonprofit organization; Exemption Certrificates; Audit penalty
00-136 00-136 Rulings of the Tax Commissioner 07/31/2000 Excise tax paid to another state; Out-of-state tax credit
00-135 00-135 Rulings of the Tax Commissioner 07/31/2000 Excise tax paid to another state; Out-of-state tax credit
00-137 00-137 Rulings of the Tax Commissioner 07/31/2000 Vendor registration; Lack of nexus
00-128 00-128 Rulings of the Tax Commissioner 07/07/2000 Audit - purchase mark-up method; Incomplete dealer records
00-125 00-125 Rulings of the Tax Commissioner 07/07/2000 Mailing services
00-126 00-126 Rulings of the Tax Commissioner 07/06/2000 Agricultural products; Occasional sales