Document # Public Document # Document Type Date Issued Description
00-126 00-126 Rulings of the Tax Commissioner 07/06/2000 Agricultural products; Occasional sales
00-127 00-127 Rulings of the Tax Commissioner 07/05/2000 Request permission to include tax in sales price
00-116 00-116 Rulings of the Tax Commissioner 06/26/2000 Automobile dealership; Trade-ins
00-115 00-115 Rulings of the Tax Commissioner 06/23/2000 Audit penalty; Corporate restructuring and employee turnover
99-088 Attorney General's Opinion 06/09/2000 Exemptions;Federal property leased to private business
00-98 00-98 Rulings of the Tax Commissioner 05/25/2000 Audit penalty; Compliance ratio
00-101 00-101 Rulings of the Tax Commissioner 05/25/2000 "Ship to" destination; Tax paid to another state; "First use"
00-93 00-93 Rulings of the Tax Commissioner 05/19/2000 Telephones for free distribution; Withdrawals from inventory
00-85 00-85 Rulings of the Tax Commissioner 05/17/2000 Audit sample; Bad debt credit
00-77 00-77 Rulings of the Tax Commissioner 05/12/2000 Internet and catalogue gift purchases; Situs of sale
00-75 00-75 Rulings of the Tax Commissioner 05/08/2000 Sample techniques; Refund of taxes previously paid; "First use" of asset
00-67 00-67 Rulings of the Tax Commissioner 05/04/2000 Miscellaneous service enterprises; Repair and installation; Monitored security systems
00-58 00-58 Rulings of the Tax Commissioner 04/26/2000 Furniture delivered to purchaser in Virginia
00-64 00-64 Rulings of the Tax Commissioner 04/26/2000 Audit sample techniques
00-61 00-61 Rulings of the Tax Commissioner 04/26/2000 Nexus; Out-of-state vendors with deliveries into Virginia
00-53 00-53 Rulings of the Tax Commissioner 04/14/2000 Internet/electronic commerce; Nexus; Use of Internet servers and web hosting services
00-52 00-52 Rulings of the Tax Commissioner 04/14/2000 Interstate commerce; Delivery outside Virginia
00-31 00-31 Rulings of the Tax Commissioner 03/31/2000 Determination of Exempt Status
00-32 00-32 Rulings of the Tax Commissioner 03/31/2000 Determination of Exempt Status
00-28 00-28 Rulings of the Tax Commissioner 03/31/2000 Utilities; Propane tank rentals
00-46 00-46 Rulings of the Tax Commissioner 03/30/2000 Tax included in sales price of beverages by restaurant, Inadequate records
00-25 00-25 Rulings of the Tax Commissioner 03/29/2000 Audit sampling techniques
00-24 00-24 Rulings of the Tax Commissioner 03/28/2000 Audit sample, Tax paid in error to another state
01-11 01-11 Rulings of the Tax Commissioner 03/21/2000 Direct pay permit; Dealer discount
00-12 00-12 Rulings of the Tax Commissioner 03/08/2000 Assessment based on best information available