Document # Public Document # Document Type Date Issued Description
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
04-145 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
04-155 04-155 Rulings of the Tax Commissioner 09/17/2004 Camera inspection system /postal software purchases, industrial processing exemption
04-140 04-140 Rulings of the Tax Commissioner 09/16/2004 Retirees in Virginia taxed uniformly on their pension income
04-132 04-132 Rulings of the Tax Commissioner 09/16/2004 General contractor purchased tangible personal property for its use
04-123 04-123 Rulings of the Tax Commissioner 09/16/2004 Nonresident, a domiciliary resident or an actual resident
04-138 04-138 Rulings of the Tax Commissioner 09/16/2004 BPOL tax impose on a telephone company at the grandfathered 3% rate
04-137 04-137 Rulings of the Tax Commissioner 09/16/2004 An "author" is subject to licensure and payment of the BPOL tax.
04-133 04-133 Rulings of the Tax Commissioner 09/16/2004 Industrial waste management
04-126 04-126 Rulings of the Tax Commissioner 09/16/2004 Tax on sale of class rings, school photographs, and other fund-raising programs...
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
04-130 04-130 Rulings of the Tax Commissioner 09/16/2004 All items used directly in an industrial manufacturing process
04-141 04-141 Rulings of the Tax Commissioner 09/16/2004 Individual subject to Virginia Income tax, justify the 100% fraud penalty
04-131 04-131 Rulings of the Tax Commissioner 09/16/2004 Multiple listing service for the City real estate market, monthly fees
04-139 04-139 Rulings of the Tax Commissioner 09/16/2004 Taxable retirement distribution and interest
04-134 04-134 Rulings of the Tax Commissioner 09/16/2004 Reorganization of call center operations, transferred certain assets to Parent Co
04-127 04-127 Rulings of the Tax Commissioner 09/16/2004 Charges in connection with the creative design materials are subject to the tax
04-135 04-135 Rulings of the Tax Commissioner 09/16/2004 Hotel sells to its guests admission tickets to local attractions
04-136 04-136 Rulings of the Tax Commissioner 09/16/2004 Supplements qualify as an exempt medical product pursuant to Va. Code
04-124 04-124 Rulings of the Tax Commissioner 09/16/2004 Taxpayer failed to abandon permanently, his Virginia domicile
04-125 04-125 Rulings of the Tax Commissioner 09/16/2004 Professional limited liability company, Earned income
04-119 04-119 Rulings of the Tax Commissioner 09/15/2004 Virginia Land Conservation Incentives Act of 1999
04-4 04-113 Tax Bulletins 09/15/2004 Fourth Quarter Interest Rates