Document # Public Document # Document Type Date Issued Description
00-78 00-78 Rulings of the Tax Commissioner 05/15/2000 Lifting equipment; Public utility
00-79 00-79 Rulings of the Tax Commissioner 05/15/2000 Co. doing business within Virginia; Subject to tax in another state; Jurisdiction
00-76 00-76 Rulings of the Tax Commissioner 05/14/2000 Royalty fees; Laser vision correction software
00-73 00-73 Rulings of the Tax Commissioner 05/12/2000 Contract coal hauling; "Private transportation system" defined
00-74 00-74 Rulings of the Tax Commissioner 05/12/2000 Government contractor
00-72 00-72 Rulings of the Tax Commissioner 05/12/2000 Foreign source income from prior periods; Residency
00-70 00-70 Rulings of the Tax Commissioner 05/12/2000 Tooling die charges
00-77 00-77 Rulings of the Tax Commissioner 05/12/2000 Internet and catalogue gift purchases; Situs of sale
99-093 Attorney General's Opinion 05/12/2000 Specific types of local license taxes;Continuation of rate of local license tax
00-71 00-71 Rulings of the Tax Commissioner 05/12/2000 Corporate officer; Converted assessments
00-69 00-69 Rulings of the Tax Commissioner 05/11/2000 Utilities
00-81 00-81 Rulings of the Tax Commissioner 05/11/2000 Tax paid to foreign country
00-84 00-84 Rulings of the Tax Commissioner 05/11/2000 Corporate officer assessed penalty for deliquent corporate tax
00-68 00-68 Rulings of the Tax Commissioner 05/10/2000 Residency; Incompetent individual's involuntary residency
00-013 Attorney General's Opinion 05/09/2000 Levying of taxes on a fiscal year basis
00-75 00-75 Rulings of the Tax Commissioner 05/08/2000 Sample techniques; Refund of taxes previously paid; "First use" of asset
00-66 00-66 Rulings of the Tax Commissioner 05/05/2000 Residency
00-67 00-67 Rulings of the Tax Commissioner 05/04/2000 Miscellaneous service enterprises; Repair and installation; Monitored security systems
99-066 Attorney General's Opinion 05/03/2000 Local food and beverage tax
00-61 00-61 Rulings of the Tax Commissioner 04/26/2000 Nexus; Out-of-state vendors with deliveries into Virginia
00-64 00-64 Rulings of the Tax Commissioner 04/26/2000 Audit sample techniques
00-58 00-58 Rulings of the Tax Commissioner 04/26/2000 Furniture delivered to purchaser in Virginia
00-59 00-59 Rulings of the Tax Commissioner 04/26/2000 Printing and cutting dies
00-62 00-62 Rulings of the Tax Commissioner 04/26/2000 Government contractor; Audit sampling
00-65 00-65 Rulings of the Tax Commissioner 04/26/2000 Real property vs. personal property installations