Document # Public Document # Document Type Date Issued Description
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
04-12 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
04-113 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
04-111 04-111 Rulings of the Tax Commissioner 09/14/2004 Tax on charges for finishing services on sale of unfinished furniture.
04-110 04-110 Rulings of the Tax Commissioner 09/14/2004 Settlement payment; gross sales price paid for the sale of tangible personal property
04-11 04-11 Rulings of the Tax Commissioner 04/02/2004 Delivery destined for foreign export
04-109 04-109 Rulings of the Tax Commissioner 09/14/2004 TP not officially designated as the purchasing agent for Exempt Organization
04-108 04-108 Rulings of the Tax Commissioner 09/14/2004 Exempt certified pollution control equipment
04-107 04-107 Rulings of the Tax Commissioner 09/08/2004 Request to file a Consolidated Return
04-106 04-106 Rulings of the Tax Commissioner 09/08/2004 Individual subject to Virginia Income tax
04-105 04-105 Rulings of the Tax Commissioner 09/08/2004 Sales of club memberships from out of state dealer, true object
04-104 04-104 Rulings of the Tax Commissioner 09/08/2004 Assessed tax on the sale of maintenance agreements to non profits
04-103 04-103 Rulings of the Tax Commissioner 09/08/2004 Direct payment permits numbers, Resale certificates of exemption
04-102 04-102 Rulings of the Tax Commissioner 09/08/2004 Multifaceted business; manufacturing
04-101 04-101 Rulings of the Tax Commissioner 09/08/2004 Independent transactions/ separate and distinct transactions.
04-100 04-100 Rulings of the Tax Commissioner 09/08/2004 Regulation for florists and nurserymen, real property contractor
04-10 04-10 Rulings of the Tax Commissioner 04/01/2004 Foreign Source Income Adjustment