Document # Public Document # Document Type Date Issued Description
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
04-196 04-196 Rulings of the Tax Commissioner 10/29/2004 Taxpayer operates as a government contractor and retailer
04-192 04-192 Rulings of the Tax Commissioner 10/29/2004 Maintenance charges should be attributed in the sales factor
04-198 04-198 Rulings of the Tax Commissioner 10/28/2004 Carryback period for farming losses to the five preceding taxable years
04-190 04-190 Rulings of the Tax Commissioner 10/20/2004 Purchase of Machinery and Equipment for Processing Recyclable Materials
04-052 Attorney General's Opinion 10/14/2004 Community Mental Health Services
04-189 04-189 Rulings of the Tax Commissioner 10/12/2004 Intercompany license fees at arm's length
04-184 04-184 Rulings of the Tax Commissioner 10/08/2004 Selling airline timetables to tax-exempt government agencies in the United States
04-183 04-183 Rulings of the Tax Commissioner 10/08/2004 Selling computer hardware and software
04-185 04-185 Rulings of the Tax Commissioner 10/08/2004 Nonprofit hospital that operates a dietary department
04-188 04-188 Rulings of the Tax Commissioner 10/08/2004 Commercial domicile of several subsidiaries
04-186 04-186 Rulings of the Tax Commissioner 10/08/2004 Management fees charged by the Parent; Virginia taxable income
04-187 04-187 Rulings of the Tax Commissioner 10/08/2004 Tax on the cost price of materials used in performing real property services.
04-182 04-182 Rulings of the Tax Commissioner 10/07/2004 Transfers for unused portions of the Credit earned pursuant to qualified donations
04-181 04-181 Rulings of the Tax Commissioner 10/07/2004 Manufacturer of cigarettes and smokeless tobacco products
04-177 04-177 Rulings of the Tax Commissioner 10/06/2004 New York does not tax its pension contributions
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
04-173 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