Document # Public Document # Document Type Date Issued Description
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
04-122 04-122 Rulings of the Tax Commissioner 08/30/2004 Public Service Corporation Exemption Repeal Guidelines
04-121 04-121 Rulings of the Tax Commissioner 08/01/2004 Virginia Retail Sales and Use Tax Rate Increase Guidelines
04-120 04-120 Rulings of the Tax Commissioner 07/30/2004 Cigarette Tax Rate Increase Guidelines and Rules
04-2 04-12 Tax Bulletins 04/23/2004 Fixed-Date Conformity Advancement
04-12 04-12 Rulings of the Tax Commissioner 04/23/2004 Virginia Income Tax Fixed-Date Conformity Advanced To December 31, 2003
04-119 04-119 Rulings of the Tax Commissioner 09/15/2004 Virginia Land Conservation Incentives Act of 1999
04-118 04-118 Rulings of the Tax Commissioner 09/14/2004 Pharmaceutical management company, exemption for medicines and drugs
04-117 04-117 Rulings of the Tax Commissioner 09/09/2004 Individual subject to Virginia Income tax
04-116 04-116 Rulings of the Tax Commissioner 09/14/2004 Untaxed bulk purchases of controlled drugs and nonprescription drugs
04-115 04-115 Rulings of the Tax Commissioner 09/14/2004 Gross receipts of third party pay
04-114 04-114 Rulings of the Tax Commissioner 09/14/2004 Performing technical support services
04-4 04-113 Tax Bulletins 09/15/2004 Fourth Quarter Interest Rates
04-113 04-113 Rulings of the Tax Commissioner 09/15/2004 Fourth Quater Interest Rates 2004
04-112 04-112 Rulings of the Tax Commissioner 09/14/2004 Exemption from BPOL tax for transactions between affiliated entities