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 |
---|---|---|---|---|
04-152 | 04-152 | Rulings of the Tax Commissioner | 09/17/2004 | Mistaken interpretation of 760 instructions on tax credit paid to another state |
04-151 | 04-151 | Rulings of the Tax Commissioner | 09/17/2004 | Selling collectibles and antiques via the Internet and television programming |
04-150 | 04-150 | Rulings of the Tax Commissioner | 09/17/2004 | Motor scooters sold to Virginia residents without collecting the retail sales tax |
04-15 | 04-15 | Rulings of the Tax Commissioner | 05/12/2004 | Erroneous asessments of a nonprofit organization |
04-149 | 04-149 | Rulings of the Tax Commissioner | 09/17/2004 | Failed to collect tax on charges that were separately listed |
04-148 | 04-148 | Rulings of the Tax Commissioner | 09/17/2004 | Assessment of printing sold to publication customers and advertising customers |
04-147 | 04-147 | Rulings of the Tax Commissioner | 09/17/2004 | Taxpayer is a responsible officer of the Corporation |
04-146 | 04-146 | Rulings of the Tax Commissioner | 09/17/2004 | Landscaping business, Sale for resale |
04-145 | 04-145 | Rulings of the Tax Commissioner | 09/17/2004 | Aircraft are subject to the 2 percent Virginia aircraft sales and use tax |
04-144 | 04-144 | Rulings of the Tax Commissioner | 09/17/2004 | Extrapolation of an error factor derived from a sampling of fixed asset purchases |
04-143 | 04-143 | Rulings of the Tax Commissioner | 09/17/2004 | Gross receipts and other receipts of an independent contractor |
04-142 | 04-142 | Rulings of the Tax Commissioner | 09/17/2004 | Are sales wholesale from the place of manufacture? |
04-141 | 04-141 | Rulings of the Tax Commissioner | 09/16/2004 | Individual subject to Virginia Income tax, justify the 100% fraud penalty |
04-140 | 04-140 | Rulings of the Tax Commissioner | 09/16/2004 | Retirees in Virginia taxed uniformly on their pension income |
04-14 | 04-14 | Rulings of the Tax Commissioner | 05/03/2004 | Occasional Sale Exemption, Liability for Assessment |
04-139 | 04-139 | Rulings of the Tax Commissioner | 09/16/2004 | Taxable retirement distribution and interest |
04-138 | 04-138 | Rulings of the Tax Commissioner | 09/16/2004 | BPOL tax impose on a telephone company at the grandfathered 3% rate |
04-137 | 04-137 | Rulings of the Tax Commissioner | 09/16/2004 | An "author" is subject to licensure and payment of the BPOL tax. |
04-136 | 04-136 | Rulings of the Tax Commissioner | 09/16/2004 | Supplements qualify as an exempt medical product pursuant to Va. Code |
04-135 | 04-135 | Rulings of the Tax Commissioner | 09/16/2004 | Hotel sells to its guests admission tickets to local attractions |
04-134 | 04-134 | Rulings of the Tax Commissioner | 09/16/2004 | Reorganization of call center operations, transferred certain assets to Parent Co |
04-133 | 04-133 | Rulings of the Tax Commissioner | 09/16/2004 | Industrial waste management |
04-132 | 04-132 | Rulings of the Tax Commissioner | 09/16/2004 | General contractor purchased tangible personal property for its use |
04-131 | 04-131 | Rulings of the Tax Commissioner | 09/16/2004 | Multiple listing service for the City real estate market, monthly fees |
04-130 | 04-130 | Rulings of the Tax Commissioner | 09/16/2004 | All items used directly in an industrial manufacturing process |