Document # Public Document # Document Type Date Issued Description
04-160 04-160 Rulings of the Tax Commissioner 10/01/2004 Wholesale sale of merchandise not manufactured by the Taxpayer constitutes
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
04-170 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
04-164 04-164 Rulings of the Tax Commissioner 10/01/2004 Taxpayer has zero FAGI for the year 1999, and zero VA taxable income
04-159 04-159 Rulings of the Tax Commissioner 09/30/2004 Transactions done in Virginia, Regulatory safe harbor provisions
04-158 04-158 Rulings of the Tax Commissioner 09/30/2004 Tax on the contract labor charges to fabricate structural and ornamental steel
04-157 04-157 Rulings of the Tax Commissioner 09/30/2004 Federal reserve notes are not exempt from Virginia individual income tax
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
04-153 04-153 Rulings of the Tax Commissioner 09/17/2004 Enterprise Zone General Business Credit
04-147 04-147 Rulings of the Tax Commissioner 09/17/2004 Taxpayer is a responsible officer of the Corporation
04-152 04-152 Rulings of the Tax Commissioner 09/17/2004 Mistaken interpretation of 760 instructions on tax credit paid to another state
04-148 04-148 Rulings of the Tax Commissioner 09/17/2004 Assessment of printing sold to publication customers and advertising customers
04-145 04-145 Rulings of the Tax Commissioner 09/17/2004 Aircraft are subject to the 2 percent Virginia aircraft sales and use tax
04-146 04-146 Rulings of the Tax Commissioner 09/17/2004 Landscaping business, Sale for resale
04-151 04-151 Rulings of the Tax Commissioner 09/17/2004 Selling collectibles and antiques via the Internet and television programming
04-155 04-155 Rulings of the Tax Commissioner 09/17/2004 Camera inspection system /postal software purchases, industrial processing exemption
04-142 04-142 Rulings of the Tax Commissioner 09/17/2004 Are sales wholesale from the place of manufacture?
04-149 04-149 Rulings of the Tax Commissioner 09/17/2004 Failed to collect tax on charges that were separately listed
04-143 04-143 Rulings of the Tax Commissioner 09/17/2004 Gross receipts and other receipts of an independent contractor
04-154 04-154 Rulings of the Tax Commissioner 09/17/2004 Jurisdictions that "host" the vending machines may not impose a BPOL tax
04-150 04-150 Rulings of the Tax Commissioner 09/17/2004 Motor scooters sold to Virginia residents without collecting the retail sales tax
04-144 04-144 Rulings of the Tax Commissioner 09/17/2004 Extrapolation of an error factor derived from a sampling of fixed asset purchases
04-130 04-130 Rulings of the Tax Commissioner 09/16/2004 All items used directly in an industrial manufacturing process