Document # Public Document # Document Type Date Issued Description
05-44 05-44 Rulings of the Tax Commissioner 04/04/2005 Taxability of prewritten software and software maintenance updates
05-37 05-37 Rulings of the Tax Commissioner 03/16/2005 Minimum earnings payment represents a "guaranteed payment"
05-35 05-35 Rulings of the Tax Commissioner 03/16/2005 Hospital, Occasional sale exemption
05-33 05-33 Rulings of the Tax Commissioner 03/15/2005 Subchapter S corporation; domicile
05-30 05-30 Rulings of the Tax Commissioner 03/10/2005 Retroactive permission to change filing methods
05-16 05-16 Rulings of the Tax Commissioner 02/09/2005 Untaxed purchases of tangible assets; government contracts
05-13 05-13 Rulings of the Tax Commissioner 02/07/2005 Sales of jet fuel/aviation gasoline; ground handling services
05-12 05-12 Rulings of the Tax Commissioner 02/07/2005 Method of conveyance by tangible means and not via an electronic method
05-10 05-10 Rulings of the Tax Commissioner 02/03/2005 Sale of direct mail advertising packets
05-2 05-2 Rulings of the Tax Commissioner 01/19/2005 Imaging process industrial manufacturing/fabricator
05-1 05-1 Rulings of the Tax Commissioner 01/18/2005 Gross receipts attributed to business in other states
04-224 04-224 Rulings of the Tax Commissioner 12/31/2004 Circuit City Stores, Inc vs Virginia Department of Taxation
04-218 04-218 Rulings of the Tax Commissioner 12/13/2004 Purchases of dental supplies were made on behalf of an individual
04-217 04-217 Rulings of the Tax Commissioner 12/10/2004 Sales of tangible personal property in interstate or foreign commerce; Audit sample
04-213 04-213 Rulings of the Tax Commissioner 12/08/2004 Manufacturer/distributor third-party transactions; interstate commerce
04-199 04-199 Rulings of the Tax Commissioner 11/03/2004 "True object" provision of operational and management services
04-195 04-195 Rulings of the Tax Commissioner 10/29/2004 Taxpayer sells/services motorcycles/All-terrain vehicles (ATVs)
04-193 04-193 Rulings of the Tax Commissioner 10/29/2004 Fees charged in connection with health and medical processing services
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.
04-158 04-158 Rulings of the Tax Commissioner 09/30/2004 Tax on the contract labor charges to fabricate structural and ornamental steel
04-148 04-148 Rulings of the Tax Commissioner 09/17/2004 Assessment of printing sold to publication customers and advertising customers
04-155 04-155 Rulings of the Tax Commissioner 09/17/2004 Camera inspection system /postal software purchases, industrial processing exemption
04-147 04-147 Rulings of the Tax Commissioner 09/17/2004 Taxpayer is a responsible officer of the Corporation
04-142 04-142 Rulings of the Tax Commissioner 09/17/2004 Are sales wholesale from the place of manufacture?
04-129 04-129 Rulings of the Tax Commissioner 09/16/2004 Charges for a computer software license and consulting services