Document # 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