Document # Public Document # Document Type Date Issued Description
04-189 04-189 Rulings of the Tax Commissioner 10/12/2004 Intercompany license fees at arm's length
04-186 04-186 Rulings of the Tax Commissioner 10/08/2004 Management fees charged by the Parent; Virginia taxable income
04-188 04-188 Rulings of the Tax Commissioner 10/08/2004 Commercial domicile of several subsidiaries
04-187 04-187 Rulings of the Tax Commissioner 10/08/2004 Tax on the cost price of materials used in performing real property services.
04-182 04-182 Rulings of the Tax Commissioner 10/07/2004 Transfers for unused portions of the Credit earned pursuant to qualified donations
04-176 04-176 Rulings of the Tax Commissioner 10/06/2004 Tax on royalty payments of computer software
04-163 04-163 Rulings of the Tax Commissioner 10/01/2004 Withdrawal of computer units from resale inventory for use in product demonstration
04-164 04-164 Rulings of the Tax Commissioner 10/01/2004 Taxpayer has zero FAGI for the year 1999, and zero VA taxable income
04-159 04-159 Rulings of the Tax Commissioner 09/30/2004 Transactions done in Virginia, Regulatory safe harbor provisions
04-151 04-151 Rulings of the Tax Commissioner 09/17/2004 Selling collectibles and antiques via the Internet and television programming
04-149 04-149 Rulings of the Tax Commissioner 09/17/2004 Failed to collect tax on charges that were separately listed
04-143 04-143 Rulings of the Tax Commissioner 09/17/2004 Gross receipts and other receipts of an independent contractor
04-142 04-142 Rulings of the Tax Commissioner 09/17/2004 Are sales wholesale from the place of manufacture?
04-126 04-126 Rulings of the Tax Commissioner 09/16/2004 Tax on sale of class rings, school photographs, and other fund-raising programs...
04-137 04-137 Rulings of the Tax Commissioner 09/16/2004 An "author" is subject to licensure and payment of the BPOL tax.
04-134 04-134 Rulings of the Tax Commissioner 09/16/2004 Reorganization of call center operations, transferred certain assets to Parent Co
04-119 04-119 Rulings of the Tax Commissioner 09/15/2004 Virginia Land Conservation Incentives Act of 1999
04-115 04-115 Rulings of the Tax Commissioner 09/14/2004 Gross receipts of third party pay
04-108 04-108 Rulings of the Tax Commissioner 09/14/2004 Exempt certified pollution control equipment
04-97 04-97 Rulings of the Tax Commissioner 09/08/2004 Property subject to recordation taxes
04-107 04-107 Rulings of the Tax Commissioner 09/08/2004 Request to file a Consolidated Return
04-96 04-96 Rulings of the Tax Commissioner 09/08/2004 Virginia Land Conservation Incentives Act of 1999
04-044 Attorney General's Opinion 09/07/2004 Consumer Utility Taxes
04-91 04-91 Rulings of the Tax Commissioner 08/31/2004 Coalfield Employment Enhancement Tax Credit disallowed
04-92 04-92 Rulings of the Tax Commissioner 08/31/2004 Subtracted gains on sales of various assets as nonbusiness income