Document # Public Document # Document Type Date Issued Description
04-173 04-173 Rulings of the Tax Commissioner 10/05/2004 Third-party contractors activities on behalf of the Company did not create nexus for VA
04-172 04-172 Rulings of the Tax Commissioner 01/05/2004 Computers and software used solely in software or game development
04-171 04-171 Rulings of the Tax Commissioner 10/04/2004 True object test on diskette that contained converted information
04-170 04-170 Rulings of the Tax Commissioner 10/01/2004 Adjusted the sales factor to remove foreign source income
04-17 04-17 Rulings of the Tax Commissioner 05/21/2004 Cellular telephone service; not a public service corporation
04-169 04-169 Rulings of the Tax Commissioner 10/01/2004 Income from employment is not subject to Virginia taxation
04-168 04-168 Rulings of the Tax Commissioner 10/01/2004 Income from employment is not subject to Virginia taxation
04-167 04-167 Rulings of the Tax Commissioner 10/01/2004 Classified as a "financial corporation"
04-166 04-166 Rulings of the Tax Commissioner 10/02/2004 Hazardous waste removal/disposal billed to customers in other transactions
04-165 04-165 Rulings of the Tax Commissioner 10/01/2004 Operating a cotton gin /selling cottonseed/grain to farmers; leases or loans equipment
04-164 04-164 Rulings of the Tax Commissioner 10/01/2004 Taxpayer has zero FAGI for the year 1999, and zero VA taxable income
04-163 04-163 Rulings of the Tax Commissioner 10/01/2004 Withdrawal of computer units from resale inventory for use in product demonstration
04-162 04-162 Rulings of the Tax Commissioner 10/01/2004 Horse breeding and training facility
04-161 04-161 Rulings of the Tax Commissioner 10/01/2004 Excavating and "sodding" of commercial and residential properties
04-160 04-160 Rulings of the Tax Commissioner 10/01/2004 Wholesale sale of merchandise not manufactured by the Taxpayer constitutes
04-16 04-16 Rulings of the Tax Commissioner 05/14/2004 Machinery and Tools Tax
04-159 04-159 Rulings of the Tax Commissioner 09/30/2004 Transactions done in Virginia, Regulatory safe harbor provisions
04-158 04-158 Rulings of the Tax Commissioner 09/30/2004 Tax on the contract labor charges to fabricate structural and ornamental steel
04-157 04-157 Rulings of the Tax Commissioner 09/30/2004 Federal reserve notes are not exempt from Virginia individual income tax
04-156 04-156 Rulings of the Tax Commissioner 09/30/2004 Application of the retail sales and use tax to custom-made window shutters
04-155 04-155 Rulings of the Tax Commissioner 09/17/2004 Camera inspection system /postal software purchases, industrial processing exemption
04-154 04-154 Rulings of the Tax Commissioner 09/17/2004 Jurisdictions that "host" the vending machines may not impose a BPOL tax
04-153 04-153 Rulings of the Tax Commissioner 09/17/2004 Enterprise Zone General Business Credit
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