Document # Public Document # Document Type Date Issued Description
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
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