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 |
---|---|---|---|---|
04-205 | 04-205 | Rulings of the Tax Commissioner | 11/24/2004 | Omission on the substitute resale exemption certificates |
04-204 | 04-204 | Rulings of the Tax Commissioner | 11/23/2004 | Tax on purchases for use in the performance of real property construction contracts |
04-203 | 04-203 | Rulings of the Tax Commissioner | 11/19/2004 | Individual subject to Virginia Income tax |
04-202 | 04-202 | Rulings of the Tax Commissioner | 11/08/2004 | Using and consuming contractor/ sale and installation of cabinets |
04-201 | 04-201 | Rulings of the Tax Commissioner | 11/04/2004 | Denial of the Qualified Equity and Subordinated Debt Investments Tax Credit |
04-200 | 04-200 | Rulings of the Tax Commissioner | 11/03/2004 | Manufacturer of brake products for sale to wholesale distributors |
04-20 | 04-20 | Rulings of the Tax Commissioner | 06/01/2004 | Blanket Purchase Agreement; Research and Development |
04-2 | 04-12 | Tax Bulletins | 04/23/2004 | Fixed-Date Conformity Advancement |
04-2 | 04-2 | Rulings of the Tax Commissioner | 01/13/2004 | Manufactures truck parts for sale to truck manufacturers |
04-199 | 04-199 | Rulings of the Tax Commissioner | 11/03/2004 | "True object" provision of operational and management services |
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 |