Document # Public Document # Document Type Date Issued Description
04-168 04-168 Rulings of the Tax Commissioner 10/01/2004 Income from employment is not subject to Virginia taxation
04-161 04-161 Rulings of the Tax Commissioner 10/01/2004 Excavating and "sodding" of commercial and residential properties
04-160 04-160 Rulings of the Tax Commissioner 10/01/2004 Wholesale sale of merchandise not manufactured by the Taxpayer constitutes
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
04-159 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
04-151 04-151 Rulings of the Tax Commissioner 09/17/2004 Selling collectibles and antiques via the Internet and television programming
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
04-143 04-143 Rulings of the Tax Commissioner 09/17/2004 Gross receipts and other receipts of an independent contractor
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
04-154 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
04-145 04-145 Rulings of the Tax Commissioner 09/17/2004 Aircraft are subject to the 2 percent Virginia aircraft sales and use tax
04-152 04-152 Rulings of the Tax Commissioner 09/17/2004 Mistaken interpretation of 760 instructions on tax credit paid to another state
04-155 04-155 Rulings of the Tax Commissioner 09/17/2004 Camera inspection system /postal software purchases, industrial processing exemption
04-147 04-147 Rulings of the Tax Commissioner 09/17/2004 Taxpayer is a responsible officer of the Corporation
04-142 04-142 Rulings of the Tax Commissioner 09/17/2004 Are sales wholesale from the place of manufacture?
04-146 04-146 Rulings of the Tax Commissioner 09/17/2004 Landscaping business, Sale for resale
04-148 04-148 Rulings of the Tax Commissioner 09/17/2004 Assessment of printing sold to publication customers and advertising customers
04-137 04-137 Rulings of the Tax Commissioner 09/16/2004 An "author" is subject to licensure and payment of the BPOL tax.
04-128 04-128 Rulings of the Tax Commissioner 09/16/2004 Department's statutory authority to deny all the bad debt deductions at issue
04-129 04-129 Rulings of the Tax Commissioner 09/16/2004 Charges for a computer software license and consulting services
04-125 04-125 Rulings of the Tax Commissioner 09/16/2004 Professional limited liability company, Earned income