Document # Public Document # Document Type Date Issued Description
04-055 Attorney General's Opinion 12/14/2004 If landowner has recorded perpetual easement held by locality devoted to open-space use, locality has no discretion and must grant open-space tax assessment to parcel so encumbered. If landowner proffers agreement not to change use of land, locality has discretion to accept, reject, or negotiate modification of agreement with landowner. Wetlands mitigation banks not otherwise wholly exempt from local real estate taxation must be assessed in same manner as similarly situated and classified property. Local tax assessor may require owners of wetlands mitigation banks to furnish certified statements of income and expenses attributable to such property.
04-218 04-218 Rulings of the Tax Commissioner 12/13/2004 Purchases of dental supplies were made on behalf of an individual
04-215 04-215 Rulings of the Tax Commissioner 12/10/2004 Assessments; statute of limitations
04-217 04-217 Rulings of the Tax Commissioner 12/10/2004 Sales of tangible personal property in interstate or foreign commerce; Audit sample
04-216 04-216 Rulings of the Tax Commissioner 12/10/2004 Corporate Officer Liability; failure to pay 2% aircraft tax
04-219 04-219 Rulings of the Tax Commissioner 12/09/2004 Safety Apparel Used by Production Line Employees
04-213 04-213 Rulings of the Tax Commissioner 12/08/2004 Manufacturer/distributor third-party transactions; interstate commerce
04-214 04-214 Rulings of the Tax Commissioner 12/08/2004 Stock transaction and other purchases qualified as an occasional sale
04-212 04-212 Rulings of the Tax Commissioner 12/03/2004 The courts have refused to allow the addition to tax under I.R.C. § 6655 to be adjusted
04-210 04-210 Rulings of the Tax Commissioner 12/03/2004 Sales made to a government entity; the government exemption is not available
04-207 04-207 Rulings of the Tax Commissioner 11/30/2004 Taxable users/consumers of tangible personal property that is purchased tax exempt
04-208 04-208 Rulings of the Tax Commissioner 11/30/2004 Charge for renting room is taxable
04-209 04-209 Rulings of the Tax Commissioner 11/30/2004 Classification of Manufacturing Business
04-205 04-205 Rulings of the Tax Commissioner 11/24/2004 Omission on the substitute resale exemption certificates
04-206 04-206 Rulings of the Tax Commissioner 11/24/2004 Virginia Nexus
04-204 04-204 Rulings of the Tax Commissioner 11/23/2004 Tax on purchases for use in the performance of real property construction contracts
04-211 04-211 Rulings of the Tax Commissioner 11/19/2004 Sales Tax on Paint Used by Auto Refinishers
04-203 04-203 Rulings of the Tax Commissioner 11/19/2004 Individual subject to Virginia Income tax
04-202 04-202 Rulings of the Tax Commissioner 11/08/2004 Using and consuming contractor/ sale and installation of cabinets
04-201 04-201 Rulings of the Tax Commissioner 11/04/2004 Denial of the Qualified Equity and Subordinated Debt Investments Tax Credit
04-200 04-200 Rulings of the Tax Commissioner 11/03/2004 Manufacturer of brake products for sale to wholesale distributors
04-199 04-199 Rulings of the Tax Commissioner 11/03/2004 "True object" provision of operational and management services
04-193 04-193 Rulings of the Tax Commissioner 10/29/2004 Fees charged in connection with health and medical processing services
04-195 04-195 Rulings of the Tax Commissioner 10/29/2004 Taxpayer sells/services motorcycles/All-terrain vehicles (ATVs)
04-197 04-197 Rulings of the Tax Commissioner 10/29/2004 Sale part of liquidation of the seller's business in Virginia