Document # Public Document # Document Type Date Issued Description
04-91 04-91 Rulings of the Tax Commissioner 08/31/2004 Coalfield Employment Enhancement Tax Credit disallowed
04-80 04-80 Rulings of the Tax Commissioner 08/25/2004 Defense related contract services for the federal government
04-79 04-79 Rulings of the Tax Commissioner 08/25/2004 Asphalt-paving contractor; tax assessed on purchases of three fixed assets
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
04-58 04-58 Rulings of the Tax Commissioner 08/20/2004 Common paymaster arrangements
04-67 04-67 Rulings of the Tax Commissioner 08/20/2004 Manufacturer selling at wholesale for purposes of the BPOL tax.
04-54 04-54 Rulings of the Tax Commissioner 08/18/2004 Coal and oil-fired electric generating facility, manufacturing equipment
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
04-40 04-40 Legislative Summaries 08/01/2004 2004 Legislative Summary
04-40 04-40 Rulings of the Tax Commissioner 08/01/2004 2004 Legislative Summary
04-38 04-38 Rulings of the Tax Commissioner 07/28/2004 Use of trading software to facilitate individual stock trading
04-053 Attorney General's Opinion 07/22/2004 Fairfax and Arlington Counties may raise respective local cigarette taxes to amount not to exceed greater of 5¢ per pack of cigarettes or amount of state tax levied on cigarettes
04-057 Attorney General's Opinion 07/21/2004 Federal government has exclusive jurisdiction over Interior and Exterior Posts of Fort Story. Neither Commonwealth nor any of its political subdivisions may impose property taxes on portion of military housing project to be built on leasehold interest or on Ground Lease interest located thereon. Leasehold interests are not subject to local taxation. Military Housing Privatization Initiative precludes local taxation of project's Ground Lease interests.
04-28 04-28 Rulings of the Tax Commissioner 06/25/2004 Local Business Tax Guidelines
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
04-18 04-18 Rulings of the Tax Commissioner 06/01/2004 Failed to maintain the correct paperwork to support claim of exempt sales
04-19 04-19 Rulings of the Tax Commissioner 06/01/2004 Timeshares
04-16 04-16 Rulings of the Tax Commissioner 05/14/2004 Machinery and Tools Tax
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.
04-9 04-9 Rulings of the Tax Commissioner 03/26/2004 Modified accelerated cost recovery system
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.
03-96 03-96 Rulings of the Tax Commissioner 12/17/2003 Business Tangible Personal Property Tax
03-93 03-93 Rulings of the Tax Commissioner 12/10/2003 Resort hotel and complex where negotiated groups rates applied