Document # Public Document # Document Type Date Issued Description
04-12 04-12 Rulings of the Tax Commissioner 04/23/2004 Virginia Income Tax Fixed-Date Conformity Advanced To December 31, 2003
04-2 04-12 Tax Bulletins 04/23/2004 Fixed-Date Conformity Advancement
04-13 04-13 Rulings of the Tax Commissioner 04/23/2004 Wholesale versus Retail Sales
04-11 04-11 Rulings of the Tax Commissioner 04/02/2004 Delivery destined for foreign export
04-10 04-10 Rulings of the Tax Commissioner 04/01/2004 Foreign Source Income Adjustment
04-002 Attorney General's Opinion 03/30/2004 Religious and charitable matters; Cemeteries
04-9 04-9 Rulings of the Tax Commissioner 03/26/2004 Modified accelerated cost recovery system
04-8 04-8 Rulings of the Tax Commissioner 03/19/2004 Industrial manufacturing and research and development activities exemptions
04-7 04-7 Rulings of the Tax Commissioner 03/05/2004 Second Quarter Interest Rates 2004
04-1 04-7 Tax Bulletins 03/05/2004 Second Quarter Interest Rates
04-6 04-6 Rulings of the Tax Commissioner 02/20/2004 Businesses that are both a public service corporation and a telephone company
04-5 04-5 Rulings of the Tax Commissioner 02/17/2004 Liability for contracting work in a Town that does not impose a BPOL tax
03-114 Attorney General's Opinion 02/04/2004 Personal Property Tax Relief Act of 1998
03-113 Attorney General's Opinion 02/04/2004 Commissioner to initiate judicial correction of tax assessment determined to be improper or obvious error.
04-4 04-4 Rulings of the Tax Commissioner 01/23/2004 Public Procurement Act, Vendor designated a "prohibited source" for state purchasing
04-3 04-3 Rulings of the Tax Commissioner 01/22/2004 A hardware dealer failed to charge sales tax
04-1 04-1 Rulings of the Tax Commissioner 01/13/2004 Partnership of doctors that operate a medical practice; monthly rental charges
03-123 Attorney General's Opinion 01/13/2004 Gross receipts attributable to business conducted in another state or foreign country
04-2 04-2 Rulings of the Tax Commissioner 01/13/2004 Manufactures truck parts for sale to truck manufacturers
03-063 Attorney General's Opinion 01/06/2004 Discussion of expected votes on matters pending before General Assembly constitutes discussion or transaction of public business. Informal assemblage of 3 or more legislators at meeting prearranged or called to discuss expected votes on matters pending before General Assembly constitutes 'meeting' under Act required to be open to public. Instances in which such assemblage is not required to be open to public. Legislative caucus is not 'public body' subject to Act's notice and open meeting requirements.
04-172 04-172 Rulings of the Tax Commissioner 01/05/2004 Computers and software used solely in software or game development
03-96 03-96 Rulings of the Tax Commissioner 12/17/2003 Business Tangible Personal Property Tax
03-11 03-95 Tax Bulletins 12/16/2003 First Quarter Interest Rates 2004
03-95 03-95 Rulings of the Tax Commissioner 12/16/2003 First Quarter Interest Rates 2004
03-94 03-94 Rulings of the Tax Commissioner 12/12/2003 Clarification of tax on credit cards used to make government purchases