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 |