Document # Public Document # Document Type Date Issued Description
04-153 04-153 Rulings of the Tax Commissioner 09/17/2004 Enterprise Zone General Business Credit
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
04-152 04-152 Rulings of the Tax Commissioner 09/17/2004 Mistaken interpretation of 760 instructions on tax credit paid to another state
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
04-147 04-147 Rulings of the Tax Commissioner 09/17/2004 Taxpayer is a responsible officer of the Corporation
04-155 04-155 Rulings of the Tax Commissioner 09/17/2004 Camera inspection system /postal software purchases, industrial processing exemption
04-148 04-148 Rulings of the Tax Commissioner 09/17/2004 Assessment of printing sold to publication customers and advertising customers
04-146 04-146 Rulings of the Tax Commissioner 09/17/2004 Landscaping business, Sale for resale
04-142 04-142 Rulings of the Tax Commissioner 09/17/2004 Are sales wholesale from the place of manufacture?
04-151 04-151 Rulings of the Tax Commissioner 09/17/2004 Selling collectibles and antiques via the Internet and television programming
04-143 04-143 Rulings of the Tax Commissioner 09/17/2004 Gross receipts and other receipts of an independent contractor
04-149 04-149 Rulings of the Tax Commissioner 09/17/2004 Failed to collect tax on charges that were separately listed
04-154 04-154 Rulings of the Tax Commissioner 09/17/2004 Jurisdictions that "host" the vending machines may not impose a BPOL tax
04-126 04-126 Rulings of the Tax Commissioner 09/16/2004 Tax on sale of class rings, school photographs, and other fund-raising programs...
04-127 04-127 Rulings of the Tax Commissioner 09/16/2004 Charges in connection with the creative design materials are subject to the tax
04-136 04-136 Rulings of the Tax Commissioner 09/16/2004 Supplements qualify as an exempt medical product pursuant to Va. Code
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
04-124 04-124 Rulings of the Tax Commissioner 09/16/2004 Taxpayer failed to abandon permanently, his Virginia domicile
04-135 04-135 Rulings of the Tax Commissioner 09/16/2004 Hotel sells to its guests admission tickets to local attractions
04-123 04-123 Rulings of the Tax Commissioner 09/16/2004 Nonresident, a domiciliary resident or an actual resident
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
04-138 04-138 Rulings of the Tax Commissioner 09/16/2004 BPOL tax impose on a telephone company at the grandfathered 3% rate
04-125 04-125 Rulings of the Tax Commissioner 09/16/2004 Professional limited liability company, Earned income