Document # Public Document # Document Type Date Issued Description
04-63 04-63 Rulings of the Tax Commissioner 08/24/2004 Change filing status; separate corporation income tax returns to combined return
04-68 04-68 Rulings of the Tax Commissioner 08/24/2004 Hotels point redemption program is analogous to a retailer's coupon
04-73 04-73 Rulings of the Tax Commissioner 08/24/2004 Taxpayer maintains that the uni-plant is exempt equipment
04-69 04-69 Rulings of the Tax Commissioner 08/24/2004 Supplier accepted exemption certificates in good faith from the purchasers
04-71 04-71 Rulings of the Tax Commissioner 08/24/2004 Government contractor specializing in development and manufacture of rocket motors
04-70 04-70 Rulings of the Tax Commissioner 08/24/2004 Manufacturer of dry masonry products; manufacturing exemption
04-64 04-64 Rulings of the Tax Commissioner 08/24/2004 Operates a restaurant as a sole proprietor, underreported sales
04-65 04-65 Rulings of the Tax Commissioner 08/24/2004 Government environmental contractor; sale of tangible personal property
04-66 04-66 Rulings of the Tax Commissioner 08/23/2004 Provides mailing list information to mass marketers on a one-time basis
04-61 04-61 Rulings of the Tax Commissioner 08/23/2004 Incoming freight charges passed on to the Taxpayer's customers
04-60 04-60 Rulings of the Tax Commissioner 08/23/2004 Individual Request for Settlement
04-62 04-62 Rulings of the Tax Commissioner 08/23/2004 Deferred storage agreement, saleable product in a resale inventory
04-58 04-58 Rulings of the Tax Commissioner 08/20/2004 Common paymaster arrangements
04-55 04-55 Rulings of the Tax Commissioner 08/20/2004 Multinational manufacturer, occasional sale exemption
04-56 04-56 Rulings of the Tax Commissioner 08/20/2004 Furniture & fixtures associated with the purchase of Information Services Division
04-67 04-67 Rulings of the Tax Commissioner 08/20/2004 Manufacturer selling at wholesale for purposes of the BPOL tax.
04-52 04-52 Rulings of the Tax Commissioner 08/18/2004 Payments received through leasing agreements.
04-53 04-53 Rulings of the Tax Commissioner 08/18/2004 The application of the tax to government contracts
04-54 04-54 Rulings of the Tax Commissioner 08/18/2004 Coal and oil-fired electric generating facility, manufacturing equipment
04-57 04-57 Rulings of the Tax Commissioner 08/18/2004 Retiree whose income is primarily of disability, domiciliary resident of Virginia
04-59 04-59 Rulings of the Tax Commissioner 08/18/2004 Gambling in 1999 is a business activity
04-50 04-50 Rulings of the Tax Commissioner 08/16/2004 Business of selling electrical materials both on the retail and wholesale level
04-51 04-51 Rulings of the Tax Commissioner 08/16/2004 Commercial domicile, existence of a unitary relationship
04-49 04-49 Rulings of the Tax Commissioner 08/13/2004 For-profit hospitals in Virginia exemptions
04-48 04-48 Rulings of the Tax Commissioner 08/13/2004 Public utility engaged in the transmission, distribution and sale of natural gas.