Document # Public Document # Document Type Date Issued Description
05-26 05-26 Rulings of the Tax Commissioner 03/07/2005 Marketer and distributor of animal health products
05-22 05-22 Rulings of the Tax Commissioner 03/04/2005 Shipping products from VA plants to the out-of-state distribution facility
05-23 05-23 Rulings of the Tax Commissioner 03/04/2005 Cleaning kits included in the box of thermal labels
05-24 05-24 Rulings of the Tax Commissioner 03/03/2005 Manufacturer rebates and discounts
05-21 05-21 Rulings of the Tax Commissioner 03/02/2005 Tangible personal property used in the pre-production activity
05-29 05-29 Rulings of the Tax Commissioner 03/02/2005 Trademarks/Royalty Fee
05-20 05-20 Rulings of the Tax Commissioner 02/28/2005 Refinancing with the same lender
05-19 05-19 Rulings of the Tax Commissioner 02/28/2005 Taxpayer is allowed to carry the 1993 federal NOLD forward to the 1994
05-18 05-18 Rulings of the Tax Commissioner 02/25/2005 Distribution of passive income from rental real estate limited partnership
05-17 05-17 Rulings of the Tax Commissioner 02/18/2005 Tobacco Products Tax Guidelines and Rules
05-16 05-16 Rulings of the Tax Commissioner 02/09/2005 Untaxed purchases of tangible assets; government contracts
05-12 05-12 Rulings of the Tax Commissioner 02/07/2005 Method of conveyance by tangible means and not via an electronic method
05-15 05-15 Rulings of the Tax Commissioner 02/07/2005 LLC does not have nexus with Virginia
05-14 05-14 Rulings of the Tax Commissioner 02/07/2005 Denial of the Empowerment Zone Employment Credit
05-13 05-13 Rulings of the Tax Commissioner 02/07/2005 Sales of jet fuel/aviation gasoline; ground handling services
05-11 05-11 Rulings of the Tax Commissioner 02/04/2005 Fee charged for credit card service is not subject to tax
05-10 05-10 Rulings of the Tax Commissioner 02/03/2005 Sale of direct mail advertising packets
05-9 05-9 Rulings of the Tax Commissioner 02/03/2005 Items at issue for use in a religious worship service
05-7 05-7 Rulings of the Tax Commissioner 02/01/2005 Domicile; living arrangements in State A were short-term, informal
05-4 05-4 Rulings of the Tax Commissioner 02/01/2005 Manufactures, sells, and services automated external defibrillators
05-5 05-5 Rulings of the Tax Commissioner 02/01/2005 Landscape contractor/ real property work/treated it as a retailer
05-8 05-8 Rulings of the Tax Commissioner 02/01/2005 Virginia domicile; Domicile in a different Country
05-6 05-6 Rulings of the Tax Commissioner 02/01/2005 Assets used in environmental services
05-3 05-3 Rulings of the Tax Commissioner 01/21/2005 City valuation of the Taxpayer's property /fair market value
05-2 05-2 Rulings of the Tax Commissioner 01/19/2005 Imaging process industrial manufacturing/fabricator