Document # Public Document # Document Type Date Issued Description
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
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
04-40 04-40 Rulings of the Tax Commissioner 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
04-24 04-24 Rulings of the Tax Commissioner 06/02/2004 Internet banking; True object
04-22 04-22 Rulings of the Tax Commissioner 06/02/2004 Fabrication; Credit; Consumer Use Tax
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