Document # Public Document # Document Type Date Issued Description
01-50 01-50 Rulings of the Tax Commissioner 04/26/2001 Textile manufacturer; PC equipment; Packaging equipment; Dye Beck cleaner
01-48 01-48 Rulings of the Tax Commissioner 04/24/2001 Manufacture of CD's and DVD's; Data prep equipment and storage envelopes
01-47 01-47 Rulings of the Tax Commissioner 04/23/2001 Situs for contractors; Thresholds for taxes based on gross receipts and for fees
01-46 01-46 Rulings of the Tax Commissioner 04/23/2001 Payment to subcontractors, therapeutic services to its clientele, BPOL
01-44 01-44 Rulings of the Tax Commissioner 04/17/2001 Real estate broker; Transaction fees
01-43 01-43 Rulings of the Tax Commissioner 04/16/2001 Internet service provider; Server location; Definite place of business
01-45 01-45 Rulings of the Tax Commissioner 04/16/2001 Software royalties and maintenance agreements; Lab equipment; Asset vs expenses
01-40 01-40 Rulings of the Tax Commissioner 04/13/2001 Used automobile dealer; Sales price vs. amount received from lending institution
01-41 01-41 Rulings of the Tax Commissioner 04/13/2001 Manufacturing exemption; Blending of salad dressings, barbecue sauce, etc.
01-42 01-42 Rulings of the Tax Commissioner 04/13/2001 Lease agreement vs. conditional sales contract
01-39 01-39 Rulings of the Tax Commissioner 04/12/2001 Out-of-state contractor; Lease of equipment; Fabrication
01-38 01-38 Rulings of the Tax Commissioner 04/12/2001 Funds deposited with advertising agency
01-36 01-36 Rulings of the Tax Commissioner 04/11/2001 Audit sampling techniques; Exemption certificates
01-37 01-37 Rulings of the Tax Commissioner 04/11/2001 Communication system; Lump-sum charges for tangible personal property and services
01-35 01-35 Rulings of the Tax Commissioner 04/10/2001 Embroidery and screen printing; Non-industrial activity
01-33 01-33 Rulings of the Tax Commissioner 04/09/2001 Paging service provider; Revoked "public service' exemption; Lease and maintenance agreements
01-87 01-87 Rulings of the Tax Commissioner 04/09/2001 Court Case: Farrar vs. Virginia Department of Taxation
01-34 01-34 Rulings of the Tax Commissioner 04/09/2001 Film processing charges; Bad debt calculation; Statute of limitations
00-066 Attorney General's Opinion 03/30/2001 Long distance telephone call charges from the gross receipts of a mobile telephone co
01-29 01-29 Rulings of the Tax Commissioner 03/29/2001 Internet service
01-30 01-30 Rulings of the Tax Commissioner 03/29/2001 In-house training videos; Video film production
01-31 01-31 Rulings of the Tax Commissioner 03/29/2001 Nonprofit association; Exempt status
01-27 01-27 Rulings of the Tax Commissioner 03/28/2001 Apportionment of income
01-26 01-26 Rulings of the Tax Commissioner 03/28/2001 Construction equipment; "First use"; Manufacturing exemption
01-28 01-28 Rulings of the Tax Commissioner 03/28/2001 Audit sampling techniques; Infrequent purchase