Document # Public Document # Document Type Date Issued Description
05-99 05-99 Rulings of the Tax Commissioner 06/08/2005 Value of the products shipped outside Virginia included in the audit calculation
05-86 05-86 Rulings of the Tax Commissioner 06/08/2005 Jeweler collects tax on the sale of the gold bullion
05-7 05-78 Tax Bulletins 05/31/2005 Food Tax Rate Reduction
05-78 05-78 Rulings of the Tax Commissioner 05/31/2005 Food Tax Rate Reduction
05-102 05-102 Rulings of the Tax Commissioner 05/13/2005 Cigarette Tax Rate Increase Guidelines and Rules, House Bill 5018
05-64 05-64 Rulings of the Tax Commissioner 04/26/2005 Gross proceeds from the leased equipment; Registration.
05-61 05-61 Rulings of the Tax Commissioner 04/18/2005 Financial Corporation Apportionment and Nexus
05-3 05-61 Tax Bulletins 04/18/2005 Financial Corporation Apportionment and Nexus
05-58 05-58 Rulings of the Tax Commissioner 04/12/2005 Methodology to be utilized in calculating its gross receipts
05-53 05-53 Rulings of the Tax Commissioner 04/08/2005 Nonvessel operating common carrier arranges transportation of cargo
05-43 05-43 Rulings of the Tax Commissioner 03/28/2005 Removal of the certain tangible personal property from audit
05-42 05-42 Rulings of the Tax Commissioner 03/24/2005 Domiciliary residents barred from claiming an out-of-state tax credit
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
05-26 05-26 Rulings of the Tax Commissioner 03/07/2005 Marketer and distributor of animal health products
05-22 05-22 Rulings of the Tax Commissioner 03/04/2005 Shipping products from VA plants to the out-of-state distribution facility
05-24 05-24 Rulings of the Tax Commissioner 03/03/2005 Manufacturer rebates and discounts
05-18 05-18 Rulings of the Tax Commissioner 02/25/2005 Distribution of passive income from rental real estate limited partnership
05-17 05-17 Rulings of the Tax Commissioner 02/18/2005 Tobacco Products Tax Guidelines and Rules
05-4 05-4 Rulings of the Tax Commissioner 02/01/2005 Manufactures, sells, and services automated external defibrillators
05-1 05-1 Rulings of the Tax Commissioner 01/18/2005 Gross receipts attributed to business in other states
04-210 04-210 Rulings of the Tax Commissioner 12/03/2004 Sales made to a government entity; the government exemption is not available
04-205 04-205 Rulings of the Tax Commissioner 11/24/2004 Omission on the substitute resale exemption certificates
04-202 04-202 Rulings of the Tax Commissioner 11/08/2004 Using and consuming contractor/ sale and installation of cabinets
04-196 04-196 Rulings of the Tax Commissioner 10/29/2004 Taxpayer operates as a government contractor and retailer