Document # Public Document # Document Type Date Issued Description
04-111 04-111 Rulings of the Tax Commissioner 09/14/2004 Tax on charges for finishing services on sale of unfinished furniture.
04-116 04-116 Rulings of the Tax Commissioner 09/14/2004 Untaxed bulk purchases of controlled drugs and nonprescription drugs
04-115 04-115 Rulings of the Tax Commissioner 09/14/2004 Gross receipts of third party pay
04-110 04-110 Rulings of the Tax Commissioner 09/14/2004 Settlement payment; gross sales price paid for the sale of tangible personal property
04-108 04-108 Rulings of the Tax Commissioner 09/14/2004 Exempt certified pollution control equipment
04-117 04-117 Rulings of the Tax Commissioner 09/09/2004 Individual subject to Virginia Income tax
04-102 04-102 Rulings of the Tax Commissioner 09/08/2004 Multifaceted business; manufacturing
04-101 04-101 Rulings of the Tax Commissioner 09/08/2004 Independent transactions/ separate and distinct transactions.
04-98 04-98 Rulings of the Tax Commissioner 09/08/2004 "Money lender," or a "leasing/renting" business
04-107 04-107 Rulings of the Tax Commissioner 09/08/2004 Request to file a Consolidated Return
04-96 04-96 Rulings of the Tax Commissioner 09/08/2004 Virginia Land Conservation Incentives Act of 1999
04-100 04-100 Rulings of the Tax Commissioner 09/08/2004 Regulation for florists and nurserymen, real property contractor
04-106 04-106 Rulings of the Tax Commissioner 09/08/2004 Individual subject to Virginia Income tax
04-95 04-95 Rulings of the Tax Commissioner 09/08/2004 Empowerment Zone Employment Credit.
04-105 04-105 Rulings of the Tax Commissioner 09/08/2004 Sales of club memberships from out of state dealer, true object
04-97 04-97 Rulings of the Tax Commissioner 09/08/2004 Property subject to recordation taxes
04-94 04-94 Rulings of the Tax Commissioner 09/08/2004 Contested sales transactions outside the sample period
04-104 04-104 Rulings of the Tax Commissioner 09/08/2004 Assessed tax on the sale of maintenance agreements to non profits
04-99 04-99 Rulings of the Tax Commissioner 09/08/2004 Department's treatment of the exemption credits results in double taxation
04-103 04-103 Rulings of the Tax Commissioner 09/08/2004 Direct payment permits numbers, Resale certificates of exemption
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.
04-044 Attorney General's Opinion 09/07/2004 Consumer Utility Taxes
04-93 04-93 Rulings of the Tax Commissioner 09/07/2004 Economic Growth and Tax Relief Reconciliation Act of 2001
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