Document # Public Document # Document Type Date Issued Description
04-179 04-179 Rulings of the Tax Commissioner 10/06/2004 Double taxation of gross receipts
04-178 04-178 Rulings of the Tax Commissioner 10/06/2004 Surviving corporation of a business merger
04-180 04-180 Rulings of the Tax Commissioner 10/06/2004 Manufacturer of medical diagnostic equipment /testing kits; leased/rented equipment
04-176 04-176 Rulings of the Tax Commissioner 10/06/2004 Tax on royalty payments of computer software
04-177 04-177 Rulings of the Tax Commissioner 10/06/2004 New York does not tax its pension contributions
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
04-174 04-174 Rulings of the Tax Commissioner 10/05/2004 Supplier of electronic interconnect solutions and electromechanical equipment.
04-175 04-175 Rulings of the Tax Commissioner 10/05/2004 Staffing firm entitled to treatment under Va. Code § 58.1-3732.4.
04-171 04-171 Rulings of the Tax Commissioner 10/04/2004 True object test on diskette that contained converted information
04-166 04-166 Rulings of the Tax Commissioner 10/02/2004 Hazardous waste removal/disposal billed to customers in other transactions
04-168 04-168 Rulings of the Tax Commissioner 10/01/2004 Income from employment is not subject to Virginia taxation
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
04-165 04-165 Rulings of the Tax Commissioner 10/01/2004 Operating a cotton gin /selling cottonseed/grain to farmers; leases or loans equipment
04-169 04-169 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"
04-163 04-163 Rulings of the Tax Commissioner 10/01/2004 Withdrawal of computer units from resale inventory for use in product demonstration
04-160 04-160 Rulings of the Tax Commissioner 10/01/2004 Wholesale sale of merchandise not manufactured by the Taxpayer constitutes
04-170 04-170 Rulings of the Tax Commissioner 10/01/2004 Adjusted the sales factor to remove foreign source income
04-162 04-162 Rulings of the Tax Commissioner 10/01/2004 Horse breeding and training facility
04-157 04-157 Rulings of the Tax Commissioner 09/30/2004 Federal reserve notes are not exempt from Virginia individual income tax
04-158 04-158 Rulings of the Tax Commissioner 09/30/2004 Tax on the contract labor charges to fabricate structural and ornamental steel
04-159 04-159 Rulings of the Tax Commissioner 09/30/2004 Transactions done in Virginia, Regulatory safe harbor provisions
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
04-149 04-149 Rulings of the Tax Commissioner 09/17/2004 Failed to collect tax on charges that were separately listed
04-153 04-153 Rulings of the Tax Commissioner 09/17/2004 Enterprise Zone General Business Credit