Document # Public Document # Document Type Date Issued Description
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.
04-185 04-185 Rulings of the Tax Commissioner 10/08/2004 Nonprofit hospital that operates a dietary department
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
04-188 04-188 Rulings of the Tax Commissioner 10/08/2004 Commercial domicile of several subsidiaries
04-181 04-181 Rulings of the Tax Commissioner 10/07/2004 Manufacturer of cigarettes and smokeless tobacco products
04-182 04-182 Rulings of the Tax Commissioner 10/07/2004 Transfers for unused portions of the Credit earned pursuant to qualified donations
04-179 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
04-176 04-176 Rulings of the Tax Commissioner 10/06/2004 Tax on royalty payments of computer software
04-180 04-180 Rulings of the Tax Commissioner 10/06/2004 Manufacturer of medical diagnostic equipment /testing kits; leased/rented equipment
04-177 04-177 Rulings of the Tax Commissioner 10/06/2004 New York does not tax its pension contributions
04-175 04-175 Rulings of the Tax Commissioner 10/05/2004 Staffing firm entitled to treatment under Va. Code § 58.1-3732.4.
04-173 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.
04-171 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
04-169 04-169 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
04-161 04-161 Rulings of the Tax Commissioner 10/01/2004 Excavating and "sodding" of commercial and residential properties
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
04-170 04-170 Rulings of the Tax Commissioner 10/01/2004 Adjusted the sales factor to remove foreign source income
04-163 04-163 Rulings of the Tax Commissioner 10/01/2004 Withdrawal of computer units from resale inventory for use in product demonstration
04-162 04-162 Rulings of the Tax Commissioner 10/01/2004 Horse breeding and training facility