Document # Public Document # Document Type Date Issued Description
04-140 04-140 Rulings of the Tax Commissioner 09/16/2004 Retirees in Virginia taxed uniformly on their pension income
04-138 04-138 Rulings of the Tax Commissioner 09/16/2004 BPOL tax impose on a telephone company at the grandfathered 3% rate
04-132 04-132 Rulings of the Tax Commissioner 09/16/2004 General contractor purchased tangible personal property for its use
04-125 04-125 Rulings of the Tax Commissioner 09/16/2004 Professional limited liability company, Earned income
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
04-113 04-113 Rulings of the Tax Commissioner 09/15/2004 Fourth Quater Interest Rates 2004
04-4 04-113 Tax Bulletins 09/15/2004 Fourth Quarter Interest Rates
04-119 04-119 Rulings of the Tax Commissioner 09/15/2004 Virginia Land Conservation Incentives Act of 1999
04-114 04-114 Rulings of the Tax Commissioner 09/14/2004 Performing technical support services
04-112 04-112 Rulings of the Tax Commissioner 09/14/2004 Exemption from BPOL tax for transactions between affiliated entities
04-118 04-118 Rulings of the Tax Commissioner 09/14/2004 Pharmaceutical management company, exemption for medicines and drugs
04-109 04-109 Rulings of the Tax Commissioner 09/14/2004 TP not officially designated as the purchasing agent for Exempt Organization
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
04-111 04-111 Rulings of the Tax Commissioner 09/14/2004 Tax on charges for finishing services on sale of unfinished furniture.
04-108 04-108 Rulings of the Tax Commissioner 09/14/2004 Exempt certified pollution control equipment
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
04-117 04-117 Rulings of the Tax Commissioner 09/09/2004 Individual subject to Virginia Income tax
04-99 04-99 Rulings of the Tax Commissioner 09/08/2004 Department's treatment of the exemption credits results in double taxation
04-104 04-104 Rulings of the Tax Commissioner 09/08/2004 Assessed tax on the sale of maintenance agreements to non profits
04-102 04-102 Rulings of the Tax Commissioner 09/08/2004 Multifaceted business; manufacturing
04-107 04-107 Rulings of the Tax Commissioner 09/08/2004 Request to file a Consolidated Return
04-101 04-101 Rulings of the Tax Commissioner 09/08/2004 Independent transactions/ separate and distinct transactions.