Document # Public Document # Document Type Date Issued Description
04-40 04-40 Rulings of the Tax Commissioner 08/01/2004 2004 Legislative Summary
04-121 04-121 Rulings of the Tax Commissioner 08/01/2004 Virginia Retail Sales and Use Tax Rate Increase Guidelines
04-40 04-40 Legislative Summaries 08/01/2004 2004 Legislative Summary
04-120 04-120 Rulings of the Tax Commissioner 07/30/2004 Cigarette Tax Rate Increase Guidelines and Rules
04-28 04-28 Rulings of the Tax Commissioner 06/25/2004 Local Business Tax Guidelines
04-27 04-27 Rulings of the Tax Commissioner 06/10/2004 Car wash system
04-22 04-22 Rulings of the Tax Commissioner 06/02/2004 Fabrication; Credit; Consumer Use Tax
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
04-15 04-15 Rulings of the Tax Commissioner 05/12/2004 Erroneous asessments of a nonprofit organization
04-11 04-11 Rulings of the Tax Commissioner 04/02/2004 Delivery destined for foreign export
04-8 04-8 Rulings of the Tax Commissioner 03/19/2004 Industrial manufacturing and research and development activities exemptions
03-113 Attorney General's Opinion 02/04/2004 Commissioner to initiate judicial correction of tax assessment determined to be improper or obvious error.
04-2 04-2 Rulings of the Tax Commissioner 01/13/2004 Manufactures truck parts for sale to truck manufacturers
04-172 04-172 Rulings of the Tax Commissioner 01/05/2004 Computers and software used solely in software or game development
03-94 03-94 Rulings of the Tax Commissioner 12/12/2003 Clarification of tax on credit cards used to make government purchases
03-90 03-90 Rulings of the Tax Commissioner 11/14/2003 Domiciliary resident, actual resident
03-88 03-88 Rulings of the Tax Commissioner 11/13/2003 Unsupported bad debts and on gift sales involving out-of-state recipients.
03-86 03-86 Rulings of the Tax Commissioner 11/12/2003 Bad Debt, Gift
03-84 03-84 Rulings of the Tax Commissioner 11/04/2003 Providing voice and data communications from VA to overseas locations
03-81 03-81 Rulings of the Tax Commissioner 11/03/2003 Selling Call Management Systems used by telemarketing companies
03-80 03-80 Rulings of the Tax Commissioner 11/03/2003 Industrial manufacturing exemption limitations
03-75 03-75 Rulings of the Tax Commissioner 10/27/2003 Governmental entity, Real property construction contractors
03-74 03-74 Rulings of the Tax Commissioner 10/27/2003 License fees charged in connection with the use of laser systems
03-71 03-71 Rulings of the Tax Commissioner 10/15/2003 Classifying a business as industrial, manufacturing