Document # Public Document # Document Type Date Issued Description
04-65 04-65 Rulings of the Tax Commissioner 08/24/2004 Government environmental contractor; sale of tangible personal property
04-64 04-64 Rulings of the Tax Commissioner 08/24/2004 Operates a restaurant as a sole proprietor, underreported sales
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
04-55 04-55 Rulings of the Tax Commissioner 08/20/2004 Multinational manufacturer, occasional sale exemption
04-58 04-58 Rulings of the Tax Commissioner 08/20/2004 Common paymaster arrangements
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
04-48 04-48 Rulings of the Tax Commissioner 08/13/2004 Public utility engaged in the transmission, distribution and sale of natural gas.
04-47 04-47 Rulings of the Tax Commissioner 08/13/2004 Corporation that operates as a real estate broker is he subject of a "re-audit"
04-45 04-45 Rulings of the Tax Commissioner 08/13/2004 Taxpayer classified service business vs manufacturer
04-49 04-49 Rulings of the Tax Commissioner 08/13/2004 For-profit hospitals in Virginia exemptions
04-46 04-46 Rulings of the Tax Commissioner 08/12/2004 Calculation of gross receipts paid to all states where business is conducted
04-43 04-43 Rulings of the Tax Commissioner 08/12/2004 Flooring, floor supports and related items used directly in manufacturing furniture
04-44 04-44 Rulings of the Tax Commissioner 08/12/2004 Insurance agents engaged in multiple businesses
04-42 04-42 Rulings of the Tax Commissioner 08/11/2004 Cigarettes sales that are subject to a tobacco manufacturer's buy-down program