Document # Public Document # Document Type Date Issued Description
04-29 04-29 Rulings of the Tax Commissioner 06/24/2004 Virginia income tax treatment of nonresident members of a Virginia LLC
04-27 04-27 Rulings of the Tax Commissioner 06/10/2004 Car wash system
04-26 04-26 Rulings of the Tax Commissioner 06/02/2004 Worldwide payroll apportionment; Gross receipts
04-25 04-25 Rulings of the Tax Commissioner 06/02/2004 Items used directly in the rendition of the Taxpayer's public utility service
04-22 04-22 Rulings of the Tax Commissioner 06/02/2004 Fabrication; Credit; Consumer Use Tax
04-21 04-21 Rulings of the Tax Commissioner 06/02/2004 Taxpayer classification as a manufacturer or a processor
04-23 04-23 Rulings of the Tax Commissioner 06/02/2004 Virginia S corporation; Independent consultant
04-24 04-24 Rulings of the Tax Commissioner 06/02/2004 Internet banking; True object
04-20 04-20 Rulings of the Tax Commissioner 06/01/2004 Blanket Purchase Agreement; Research and Development
04-19 04-19 Rulings of the Tax Commissioner 06/01/2004 Timeshares
04-18 04-18 Rulings of the Tax Commissioner 06/01/2004 Failed to maintain the correct paperwork to support claim of exempt sales
04-17 04-17 Rulings of the Tax Commissioner 05/21/2004 Cellular telephone service; not a public service corporation
04-025 Attorney General's Opinion 05/19/2004 Assets not part of probate estate are not subject to probate tax, even if assets are included in calculation of augmented estate.
04-16 04-16 Rulings of the Tax Commissioner 05/14/2004 Machinery and Tools Tax
04-15 04-15 Rulings of the Tax Commissioner 05/12/2004 Erroneous asessments of a nonprofit organization
04-019 Attorney General's Opinion 05/10/2004 Amendment by county board of supervisors of zoning designation of property rezoned by prior board to more intensive use; repeal of ordinance adopted by prior board authorizing tax exemption by designation. Vested rights of property owner in prior zoning.
04-14 04-14 Rulings of the Tax Commissioner 05/03/2004 Occasional Sale Exemption, Liability for Assessment
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
04-12 04-12 Rulings of the Tax Commissioner 04/23/2004 Virginia Income Tax Fixed-Date Conformity Advanced To December 31, 2003
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