Document # Public Document # Document Type Date Issued Description
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
04-206 04-206 Rulings of the Tax Commissioner 11/24/2004 Virginia Nexus
04-205 04-205 Rulings of the Tax Commissioner 11/24/2004 Omission on the substitute resale exemption certificates
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
04-199 04-199 Rulings of the Tax Commissioner 11/03/2004 "True object" provision of operational and management services
04-200 04-200 Rulings of the Tax Commissioner 11/03/2004 Manufacturer of brake products for sale to wholesale distributors
04-194 04-194 Rulings of the Tax Commissioner 10/29/2004 Taxable rentals of tangible personal property /tax on untaxed rentals /set-up charges
04-197 04-197 Rulings of the Tax Commissioner 10/29/2004 Sale part of liquidation of the seller's business in Virginia
04-192 04-192 Rulings of the Tax Commissioner 10/29/2004 Maintenance charges should be attributed in the sales factor
04-196 04-196 Rulings of the Tax Commissioner 10/29/2004 Taxpayer operates as a government contractor and retailer
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)
04-191 04-191 Rulings of the Tax Commissioner 10/29/2004 A Cooperative is engaged in retail sales through the operation of its dining facilities.
04-198 04-198 Rulings of the Tax Commissioner 10/28/2004 Carryback period for farming losses to the five preceding taxable years