Document # Public Document # Document Type Date Issued Description
04-133 04-133 Rulings of the Tax Commissioner 09/16/2004 Industrial waste management
04-132 04-132 Rulings of the Tax Commissioner 09/16/2004 General contractor purchased tangible personal property for its use
04-130 04-130 Rulings of the Tax Commissioner 09/16/2004 All items used directly in an industrial manufacturing process
04-129 04-129 Rulings of the Tax Commissioner 09/16/2004 Charges for a computer software license and consulting services
04-124 04-124 Rulings of the Tax Commissioner 09/16/2004 Taxpayer failed to abandon permanently, his Virginia domicile
04-138 04-138 Rulings of the Tax Commissioner 09/16/2004 BPOL tax impose on a telephone company at the grandfathered 3% rate
04-111 04-111 Rulings of the Tax Commissioner 09/14/2004 Tax on charges for finishing services on sale of unfinished furniture.
04-110 04-110 Rulings of the Tax Commissioner 09/14/2004 Settlement payment; gross sales price paid for the sale of tangible personal property
04-104 04-104 Rulings of the Tax Commissioner 09/08/2004 Assessed tax on the sale of maintenance agreements to non profits
04-105 04-105 Rulings of the Tax Commissioner 09/08/2004 Sales of club memberships from out of state dealer, true object
04-101 04-101 Rulings of the Tax Commissioner 09/08/2004 Independent transactions/ separate and distinct transactions.
04-89 04-89 Rulings of the Tax Commissioner 08/31/2004 Taxes on equipment used in Internet operations
04-88 04-88 Rulings of the Tax Commissioner 08/31/2004 Nexus; Distortion of Virginia income
04-79 04-79 Rulings of the Tax Commissioner 08/25/2004 Asphalt-paving contractor; tax assessed on purchases of three fixed assets
04-77 04-77 Rulings of the Tax Commissioner 08/25/2004 Contractor and a retailer of security systems
04-76 04-76 Rulings of the Tax Commissioner 08/25/2004 Mining company purchase of safety equipment
04-70 04-70 Rulings of the Tax Commissioner 08/24/2004 Manufacturer of dry masonry products; manufacturing exemption
04-72 04-72 Rulings of the Tax Commissioner 08/24/2004 Cigarette manufacturer; video use in media advertising campaign
04-65 04-65 Rulings of the Tax Commissioner 08/24/2004 Government environmental contractor; sale of tangible personal property
04-60 04-60 Rulings of the Tax Commissioner 08/23/2004 Individual Request for Settlement
04-66 04-66 Rulings of the Tax Commissioner 08/23/2004 Provides mailing list information to mass marketers on a one-time basis
04-52 04-52 Rulings of the Tax Commissioner 08/18/2004 Payments received through leasing agreements.
04-50 04-50 Rulings of the Tax Commissioner 08/16/2004 Business of selling electrical materials both on the retail and wholesale level
04-45 04-45 Rulings of the Tax Commissioner 08/13/2004 Taxpayer classified service business vs manufacturer
04-43 04-43 Rulings of the Tax Commissioner 08/12/2004 Flooring, floor supports and related items used directly in manufacturing furniture