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 |
---|---|---|---|---|
04-173 | 04-173 | Rulings of the Tax Commissioner | 10/05/2004 | Third-party contractors activities on behalf of the Company did not create nexus for VA |
04-172 | 04-172 | Rulings of the Tax Commissioner | 01/05/2004 | Computers and software used solely in software or game development |
04-171 | 04-171 | Rulings of the Tax Commissioner | 10/04/2004 | True object test on diskette that contained converted information |
04-170 | 04-170 | Rulings of the Tax Commissioner | 10/01/2004 | Adjusted the sales factor to remove foreign source income |
04-17 | 04-17 | Rulings of the Tax Commissioner | 05/21/2004 | Cellular telephone service; not a public service corporation |
04-169 | 04-169 | Rulings of the Tax Commissioner | 10/01/2004 | Income from employment is not subject to Virginia taxation |
04-168 | 04-168 | Rulings of the Tax Commissioner | 10/01/2004 | Income from employment is not subject to Virginia taxation |
04-167 | 04-167 | Rulings of the Tax Commissioner | 10/01/2004 | Classified as a "financial corporation" |
04-166 | 04-166 | Rulings of the Tax Commissioner | 10/02/2004 | Hazardous waste removal/disposal billed to customers in other transactions |
04-165 | 04-165 | Rulings of the Tax Commissioner | 10/01/2004 | Operating a cotton gin /selling cottonseed/grain to farmers; leases or loans equipment |
04-164 | 04-164 | Rulings of the Tax Commissioner | 10/01/2004 | Taxpayer has zero FAGI for the year 1999, and zero VA taxable income |
04-163 | 04-163 | Rulings of the Tax Commissioner | 10/01/2004 | Withdrawal of computer units from resale inventory for use in product demonstration |
04-162 | 04-162 | Rulings of the Tax Commissioner | 10/01/2004 | Horse breeding and training facility |
04-161 | 04-161 | Rulings of the Tax Commissioner | 10/01/2004 | Excavating and "sodding" of commercial and residential properties |
04-160 | 04-160 | Rulings of the Tax Commissioner | 10/01/2004 | Wholesale sale of merchandise not manufactured by the Taxpayer constitutes |
04-16 | 04-16 | Rulings of the Tax Commissioner | 05/14/2004 | Machinery and Tools Tax |
04-159 | 04-159 | Rulings of the Tax Commissioner | 09/30/2004 | Transactions done in Virginia, Regulatory safe harbor provisions |
04-158 | 04-158 | Rulings of the Tax Commissioner | 09/30/2004 | Tax on the contract labor charges to fabricate structural and ornamental steel |
04-157 | 04-157 | Rulings of the Tax Commissioner | 09/30/2004 | Federal reserve notes are not exempt from Virginia individual income tax |
04-156 | 04-156 | Rulings of the Tax Commissioner | 09/30/2004 | Application of the retail sales and use tax to custom-made window shutters |
04-155 | 04-155 | Rulings of the Tax Commissioner | 09/17/2004 | Camera inspection system /postal software purchases, industrial processing exemption |
04-154 | 04-154 | Rulings of the Tax Commissioner | 09/17/2004 | Jurisdictions that "host" the vending machines may not impose a BPOL tax |
04-153 | 04-153 | Rulings of the Tax Commissioner | 09/17/2004 | Enterprise Zone General Business Credit |
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 |