Document # Public Document # Document Type Date Issued Description
04-96 04-96 Rulings of the Tax Commissioner 09/08/2004 Virginia Land Conservation Incentives Act of 1999
04-98 04-98 Rulings of the Tax Commissioner 09/08/2004 "Money lender," or a "leasing/renting" business
04-101 04-101 Rulings of the Tax Commissioner 09/08/2004 Independent transactions/ separate and distinct transactions.
04-100 04-100 Rulings of the Tax Commissioner 09/08/2004 Regulation for florists and nurserymen, real property contractor
04-95 04-95 Rulings of the Tax Commissioner 09/08/2004 Empowerment Zone Employment Credit.
04-103 04-103 Rulings of the Tax Commissioner 09/08/2004 Direct payment permits numbers, Resale certificates of exemption
04-105 04-105 Rulings of the Tax Commissioner 09/08/2004 Sales of club memberships from out of state dealer, true object
04-93 04-93 Rulings of the Tax Commissioner 09/07/2004 Economic Growth and Tax Relief Reconciliation Act of 2001
04-044 Attorney General's Opinion 09/07/2004 Consumer Utility Taxes
04-063 Attorney General's Opinion 09/07/2004 County has no authority to levy lodging tax on amount hotel charges transients for rental of banquet facilities to accommodate events of limited duration.
04-051 Attorney General's Opinion 09/01/2004 Virginia Nonstock Corporation Act
04-88 04-88 Rulings of the Tax Commissioner 08/31/2004 Nexus; Distortion of Virginia income
04-90 04-90 Rulings of the Tax Commissioner 08/31/2004 Provider of information technology services
04-89 04-89 Rulings of the Tax Commissioner 08/31/2004 Taxes on equipment used in Internet operations
04-91 04-91 Rulings of the Tax Commissioner 08/31/2004 Coalfield Employment Enhancement Tax Credit disallowed
04-92 04-92 Rulings of the Tax Commissioner 08/31/2004 Subtracted gains on sales of various assets as nonbusiness income
04-86 04-86 Rulings of the Tax Commissioner 08/30/2004 Taxed on combined freight /handling and combined shipping/handling charges
04-122 04-122 Rulings of the Tax Commissioner 08/30/2004 Public Service Corporation Exemption Repeal Guidelines
04-87 04-87 Rulings of the Tax Commissioner 08/30/2004 Cigarette manufacturer reclamation activity is industrial processing
04-85 04-85 Rulings of the Tax Commissioner 08/27/2004 Erroneous adjustments; responsible officer
04-84 04-84 Rulings of the Tax Commissioner 08/27/2004 Paper manufacturer that produces various types of paperboard products for sale.
04-81 04-81 Rulings of the Tax Commissioner 08/25/2004 Gross receipts; residential property manager
04-78 04-78 Rulings of the Tax Commissioner 08/25/2004 Application of the tax to fabricators, subcontractors
04-74 04-74 Rulings of the Tax Commissioner 08/25/2004 Manufactures, fabricates, and erects concrete components for a political subdivision
04-82 04-82 Rulings of the Tax Commissioner 08/25/2004 Base year for purposes of assessment of the BPOL/license year