Document # Public Document # Document Type Date Issued Description
04-67 04-67 Rulings of the Tax Commissioner 08/20/2004 Manufacturer selling at wholesale for purposes of the BPOL tax.
04-58 04-58 Rulings of the Tax Commissioner 08/20/2004 Common paymaster arrangements
04-55 04-55 Rulings of the Tax Commissioner 08/20/2004 Multinational manufacturer, occasional sale exemption
04-54 04-54 Rulings of the Tax Commissioner 08/18/2004 Coal and oil-fired electric generating facility, manufacturing equipment
04-57 04-57 Rulings of the Tax Commissioner 08/18/2004 Retiree whose income is primarily of disability, domiciliary resident of Virginia
04-59 04-59 Rulings of the Tax Commissioner 08/18/2004 Gambling in 1999 is a business activity
04-53 04-53 Rulings of the Tax Commissioner 08/18/2004 The application of the tax to government contracts
04-52 04-52 Rulings of the Tax Commissioner 08/18/2004 Payments received through leasing agreements.
04-50 04-50 Rulings of the Tax Commissioner 08/16/2004 Business of selling electrical materials both on the retail and wholesale level
04-51 04-51 Rulings of the Tax Commissioner 08/16/2004 Commercial domicile, existence of a unitary relationship
04-45 04-45 Rulings of the Tax Commissioner 08/13/2004 Taxpayer classified service business vs manufacturer
04-49 04-49 Rulings of the Tax Commissioner 08/13/2004 For-profit hospitals in Virginia exemptions
04-47 04-47 Rulings of the Tax Commissioner 08/13/2004 Corporation that operates as a real estate broker is he subject of a "re-audit"
04-48 04-48 Rulings of the Tax Commissioner 08/13/2004 Public utility engaged in the transmission, distribution and sale of natural gas.
04-43 04-43 Rulings of the Tax Commissioner 08/12/2004 Flooring, floor supports and related items used directly in manufacturing furniture
04-44 04-44 Rulings of the Tax Commissioner 08/12/2004 Insurance agents engaged in multiple businesses
04-46 04-46 Rulings of the Tax Commissioner 08/12/2004 Calculation of gross receipts paid to all states where business is conducted
04-42 04-42 Rulings of the Tax Commissioner 08/11/2004 Cigarettes sales that are subject to a tobacco manufacturer's buy-down program
04-41 04-41 Rulings of the Tax Commissioner 08/10/2004 Management advisory services; independent hospitals and health systems
04-39 04-39 Rulings of the Tax Commissioner 08/02/2004 Manufacturing process not taxable /taxable as machinery and tools
04-40 04-40 Rulings of the Tax Commissioner 08/01/2004 2004 Legislative Summary
04-121 04-121 Rulings of the Tax Commissioner 08/01/2004 Virginia Retail Sales and Use Tax Rate Increase Guidelines
04-40 04-40 Legislative Summaries 08/01/2004 2004 Legislative Summary
04-120 04-120 Rulings of the Tax Commissioner 07/30/2004 Cigarette Tax Rate Increase Guidelines and Rules
04-38 04-38 Rulings of the Tax Commissioner 07/28/2004 Use of trading software to facilitate individual stock trading