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 |
---|---|---|---|---|
04-145 | 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 |
04-13 | 04-13 | Rulings of the Tax Commissioner | 04/23/2004 | Wholesale versus Retail Sales |
04-129 | 04-129 | Rulings of the Tax Commissioner | 09/16/2004 | Charges for a computer software license and consulting services |
04-128 | 04-128 | Rulings of the Tax Commissioner | 09/16/2004 | Department's statutory authority to deny all the bad debt deductions at issue |
04-127 | 04-127 | Rulings of the Tax Commissioner | 09/16/2004 | Charges in connection with the creative design materials are subject to the tax |
04-126 | 04-126 | Rulings of the Tax Commissioner | 09/16/2004 | Tax on sale of class rings, school photographs, and other fund-raising programs... |
04-125 | 04-125 | Rulings of the Tax Commissioner | 09/16/2004 | Professional limited liability company, Earned income |
04-124 | 04-124 | Rulings of the Tax Commissioner | 09/16/2004 | Taxpayer failed to abandon permanently, his Virginia domicile |
04-123 | 04-123 | Rulings of the Tax Commissioner | 09/16/2004 | Nonresident, a domiciliary resident or an actual resident |