Document # Public Document # Document Type Date Issued Description
04-194 04-194 Rulings of the Tax Commissioner 10/29/2004 Taxable rentals of tangible personal property /tax on untaxed rentals /set-up charges
04-195 04-195 Rulings of the Tax Commissioner 10/29/2004 Taxpayer sells/services motorcycles/All-terrain vehicles (ATVs)
04-186 04-186 Rulings of the Tax Commissioner 10/08/2004 Management fees charged by the Parent; Virginia taxable income
04-176 04-176 Rulings of the Tax Commissioner 10/06/2004 Tax on royalty payments of computer software
04-173 04-173 Rulings of the Tax Commissioner 10/05/2004 Third-party contractors activities on behalf of the Company did not create nexus for VA
04-174 04-174 Rulings of the Tax Commissioner 10/05/2004 Supplier of electronic interconnect solutions and electromechanical equipment.
04-162 04-162 Rulings of the Tax Commissioner 10/01/2004 Horse breeding and training facility
04-165 04-165 Rulings of the Tax Commissioner 10/01/2004 Operating a cotton gin /selling cottonseed/grain to farmers; leases or loans equipment
04-158 04-158 Rulings of the Tax Commissioner 09/30/2004 Tax on the contract labor charges to fabricate structural and ornamental steel
04-150 04-150 Rulings of the Tax Commissioner 09/17/2004 Motor scooters sold to Virginia residents without collecting the retail sales tax
04-149 04-149 Rulings of the Tax Commissioner 09/17/2004 Failed to collect tax on charges that were separately listed
04-151 04-151 Rulings of the Tax Commissioner 09/17/2004 Selling collectibles and antiques via the Internet and television programming
04-146 04-146 Rulings of the Tax Commissioner 09/17/2004 Landscaping business, Sale for resale
04-148 04-148 Rulings of the Tax Commissioner 09/17/2004 Assessment of printing sold to publication customers and advertising customers
04-133 04-133 Rulings of the Tax Commissioner 09/16/2004 Industrial waste management
04-128 04-128 Rulings of the Tax Commissioner 09/16/2004 Department's statutory authority to deny all the bad debt deductions at issue
04-125 04-125 Rulings of the Tax Commissioner 09/16/2004 Professional limited liability company, Earned income
04-109 04-109 Rulings of the Tax Commissioner 09/14/2004 TP not officially designated as the purchasing agent for Exempt Organization
04-108 04-108 Rulings of the Tax Commissioner 09/14/2004 Exempt certified pollution control equipment
04-98 04-98 Rulings of the Tax Commissioner 09/08/2004 "Money lender," or a "leasing/renting" business
04-99 04-99 Rulings of the Tax Commissioner 09/08/2004 Department's treatment of the exemption credits results in double taxation
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
04-103 04-103 Rulings of the Tax Commissioner 09/08/2004 Direct payment permits numbers, Resale certificates of exemption
04-93 04-93 Rulings of the Tax Commissioner 09/07/2004 Economic Growth and Tax Relief Reconciliation Act of 2001