Document # Public Document # Document Type Date Issued Description
04-34 04-34 Rulings of the Tax Commissioner 07/27/2004 Drilling, extraction, refining, or processing of natural gas or oil; "used directly"
04-36 04-36 Rulings of the Tax Commissioner 07/27/2004 Deed of trust is exempt from the state & Local recordation taxes
04-35 04-35 Rulings of the Tax Commissioner 07/27/2004 Recording of the deed of conveyance
04-37 04-37 Rulings of the Tax Commissioner 07/27/2004 Credit for the income tax paid to Connecticut.
04-053 Attorney General's Opinion 07/22/2004 Fairfax and Arlington Counties may raise respective local cigarette taxes to amount not to exceed greater of 5¢ per pack of cigarettes or amount of state tax levied on cigarettes
04-057 Attorney General's Opinion 07/21/2004 Federal government has exclusive jurisdiction over Interior and Exterior Posts of Fort Story. Neither Commonwealth nor any of its political subdivisions may impose property taxes on portion of military housing project to be built on leasehold interest or on Ground Lease interest located thereon. Leasehold interests are not subject to local taxation. Military Housing Privatization Initiative precludes local taxation of project's Ground Lease interests.
04-33 04-33 Rulings of the Tax Commissioner 07/15/2004 General building contractor; fixed assets and untaxed expensed purchases.
04-32 04-32 Rulings of the Tax Commissioner 07/14/2004 Historic structure renovation tax credits
04-31 04-31 Rulings of the Tax Commissioner 07/12/2004 Virginia Accelerated Cost Recovery System
04-3 04-30 Tax Bulletins 07/09/2004 Third Quarter Interest Rates 2004
04-30 04-30 Rulings of the Tax Commissioner 07/09/2004 Third Quarter Interest Rates 2004
04-28 04-28 Rulings of the Tax Commissioner 06/25/2004 Local Business Tax Guidelines
04-29 04-29 Rulings of the Tax Commissioner 06/24/2004 Virginia income tax treatment of nonresident members of a Virginia LLC
04-27 04-27 Rulings of the Tax Commissioner 06/10/2004 Car wash system
04-26 04-26 Rulings of the Tax Commissioner 06/02/2004 Worldwide payroll apportionment; Gross receipts
04-21 04-21 Rulings of the Tax Commissioner 06/02/2004 Taxpayer classification as a manufacturer or a processor
04-25 04-25 Rulings of the Tax Commissioner 06/02/2004 Items used directly in the rendition of the Taxpayer's public utility service
04-24 04-24 Rulings of the Tax Commissioner 06/02/2004 Internet banking; True object
04-22 04-22 Rulings of the Tax Commissioner 06/02/2004 Fabrication; Credit; Consumer Use Tax
04-23 04-23 Rulings of the Tax Commissioner 06/02/2004 Virginia S corporation; Independent consultant
04-20 04-20 Rulings of the Tax Commissioner 06/01/2004 Blanket Purchase Agreement; Research and Development
04-19 04-19 Rulings of the Tax Commissioner 06/01/2004 Timeshares
04-18 04-18 Rulings of the Tax Commissioner 06/01/2004 Failed to maintain the correct paperwork to support claim of exempt sales
04-17 04-17 Rulings of the Tax Commissioner 05/21/2004 Cellular telephone service; not a public service corporation
04-025 Attorney General's Opinion 05/19/2004 Assets not part of probate estate are not subject to probate tax, even if assets are included in calculation of augmented estate.