This library contains Virginia Tax Rulings of the Tax Commissioner, Tax Bulletins, Attorney General Opinions, and Legislative Summaries. Visit the Virginia Law website to search the Virginia Tax Code, Title 58.1 and the Virginia Tax Administrative Code, Title 23, Taxation.
Document # Sort ascending | Public Document # | Document Type | Date Issued | Description |
---|---|---|---|---|
04-198 | 04-198 | Rulings of the Tax Commissioner | 10/28/2004 | Carryback period for farming losses to the five preceding taxable years |
04-197 | 04-197 | Rulings of the Tax Commissioner | 10/29/2004 | Sale part of liquidation of the seller's business in Virginia |
04-196 | 04-196 | Rulings of the Tax Commissioner | 10/29/2004 | Taxpayer operates as a government contractor and retailer |
04-195 | 04-195 | Rulings of the Tax Commissioner | 10/29/2004 | Taxpayer sells/services motorcycles/All-terrain vehicles (ATVs) |
04-194 | 04-194 | Rulings of the Tax Commissioner | 10/29/2004 | Taxable rentals of tangible personal property /tax on untaxed rentals /set-up charges |
04-193 | 04-193 | Rulings of the Tax Commissioner | 10/29/2004 | Fees charged in connection with health and medical processing services |
04-192 | 04-192 | Rulings of the Tax Commissioner | 10/29/2004 | Maintenance charges should be attributed in the sales factor |
04-191 | 04-191 | Rulings of the Tax Commissioner | 10/29/2004 | A Cooperative is engaged in retail sales through the operation of its dining facilities. |
04-190 | 04-190 | Rulings of the Tax Commissioner | 10/20/2004 | Purchase of Machinery and Equipment for Processing Recyclable Materials |
04-19 | 04-19 | Rulings of the Tax Commissioner | 06/01/2004 | Timeshares |
04-189 | 04-189 | Rulings of the Tax Commissioner | 10/12/2004 | Intercompany license fees at arm's length |
04-188 | 04-188 | Rulings of the Tax Commissioner | 10/08/2004 | Commercial domicile of several subsidiaries |
04-187 | 04-187 | Rulings of the Tax Commissioner | 10/08/2004 | Tax on the cost price of materials used in performing real property services. |
04-186 | 04-186 | Rulings of the Tax Commissioner | 10/08/2004 | Management fees charged by the Parent; Virginia taxable income |
04-185 | 04-185 | Rulings of the Tax Commissioner | 10/08/2004 | Nonprofit hospital that operates a dietary department |
04-184 | 04-184 | Rulings of the Tax Commissioner | 10/08/2004 | Selling airline timetables to tax-exempt government agencies in the United States |
04-183 | 04-183 | Rulings of the Tax Commissioner | 10/08/2004 | Selling computer hardware and software |
04-182 | 04-182 | Rulings of the Tax Commissioner | 10/07/2004 | Transfers for unused portions of the Credit earned pursuant to qualified donations |
04-181 | 04-181 | Rulings of the Tax Commissioner | 10/07/2004 | Manufacturer of cigarettes and smokeless tobacco products |
04-180 | 04-180 | Rulings of the Tax Commissioner | 10/06/2004 | Manufacturer of medical diagnostic equipment /testing kits; leased/rented equipment |
04-18 | 04-18 | Rulings of the Tax Commissioner | 06/01/2004 | Failed to maintain the correct paperwork to support claim of exempt sales |
04-179 | 04-179 | Rulings of the Tax Commissioner | 10/06/2004 | Double taxation of gross receipts |
04-178 | 04-178 | Rulings of the Tax Commissioner | 10/06/2004 | Surviving corporation of a business merger |
04-177 | 04-177 | Rulings of the Tax Commissioner | 10/06/2004 | New York does not tax its pension contributions |
04-176 | 04-176 | Rulings of the Tax Commissioner | 10/06/2004 | Tax on royalty payments of computer software |