Document # Public Document # Document Type Date Issued Description
03-18 03-18 Rulings of the Tax Commissioner 03/11/2003 Non-medical preventative and therapeutic health services
03-19 03-19 Rulings of the Tax Commissioner 03/20/2003 Second Quarter Interest Rates
03-4 03-19 Tax Bulletins 03/20/2003 Second Quarter Interest Rates
03-2 03-2 Rulings of the Tax Commissioner 01/18/2003 Research and Development, Online games
03-20 03-20 Rulings of the Tax Commissioner 03/20/2003 One spouse is a domiciliary resident of a different state
03-21 03-21 Rulings of the Tax Commissioner 03/20/2003 Domicile, Taxpayer possesses dual residency.
03-22 03-22 Rulings of the Tax Commissioner 03/21/2003 Nexus
03-23 03-23 Rulings of the Tax Commissioner 03/21/2003 Corporate income tax assessment; "cost of performance"
03-24 03-24 Rulings of the Tax Commissioner 03/24/2003 Distinguish between an employee and an independent contractor
03-25 03-25 Rulings of the Tax Commissioner 03/26/2003 Prepaid Internet access cards
03-6 03-27 Tax Bulletins 04/07/2003 USDA Peanut Quota Buyout Program Subtraction
03-27 03-27 Rulings of the Tax Commissioner 04/07/2003 USDA Peanut Quota Buyout Program Subtraction
03-28 03-28 Rulings of the Tax Commissioner 04/01/2003 Combined Virginia corporate income tax return
03-29 03-29 Rulings of the Tax Commissioner 04/01/2003 Adjusted sales factor S corporation
03-3 03-3 Rulings of the Tax Commissioner 01/30/2003 Partnership, business activities both within and without Virginia
03-30 03-30 Rulings of the Tax Commissioner 04/09/2003 Medical-related exemptions, spas in this instance do not meet criteria
03-31 03-31 Rulings of the Tax Commissioner 04/09/2003 Computer software training services
03-33 03-33 Rulings of the Tax Commissioner 04/11/2003 Chain restaurants; Cash on hand/days end tape receipt
03-34 03-34 Rulings of the Tax Commissioner 04/11/2003 Individual subject to Virginia Income tax
03-35 03-35 Rulings of the Tax Commissioner 04/12/2003 Amended combined corporation income tax returns
03-36 03-36 Rulings of the Tax Commissioner 04/15/2003 Manufacturer selling at wholesale
03-37 03-37 Rulings of the Tax Commissioner 04/15/2003 Patent and Software license, selling vision correction equipment
03-38 03-38 Rulings of the Tax Commissioner 04/17/2003 Individual subject to Virginia Income tax
03-39 03-39 Rulings of the Tax Commissioner 04/18/2003 Limited liability corporation; income from Virginia sources
03-4 03-4 Rulings of the Tax Commissioner 01/31/2003 Occasional Sale; Telecommunications Industry