Document # Public Document # Document Type Date Issued Description
04-90 04-90 Rulings of the Tax Commissioner 08/31/2004 Provider of information technology services
04-86 04-86 Rulings of the Tax Commissioner 08/30/2004 Taxed on combined freight /handling and combined shipping/handling charges
04-122 04-122 Rulings of the Tax Commissioner 08/30/2004 Public Service Corporation Exemption Repeal Guidelines
04-84 04-84 Rulings of the Tax Commissioner 08/27/2004 Paper manufacturer that produces various types of paperboard products for sale.
04-76 04-76 Rulings of the Tax Commissioner 08/25/2004 Mining company purchase of safety equipment
04-77 04-77 Rulings of the Tax Commissioner 08/25/2004 Contractor and a retailer of security systems
04-75 04-75 Rulings of the Tax Commissioner 08/25/2004 Out-of-state business that accepted invalid exemption certificates
04-78 04-78 Rulings of the Tax Commissioner 08/25/2004 Application of the tax to fabricators, subcontractors
04-68 04-68 Rulings of the Tax Commissioner 08/24/2004 Hotels point redemption program is analogous to a retailer's coupon
04-64 04-64 Rulings of the Tax Commissioner 08/24/2004 Operates a restaurant as a sole proprietor, underreported sales
04-62 04-62 Rulings of the Tax Commissioner 08/23/2004 Deferred storage agreement, saleable product in a resale inventory
04-50 04-50 Rulings of the Tax Commissioner 08/16/2004 Business of selling electrical materials both on the retail and wholesale level
04-48 04-48 Rulings of the Tax Commissioner 08/13/2004 Public utility engaged in the transmission, distribution and sale of natural gas.
04-49 04-49 Rulings of the Tax Commissioner 08/13/2004 For-profit hospitals in Virginia exemptions
04-44 04-44 Rulings of the Tax Commissioner 08/12/2004 Insurance agents engaged in multiple businesses
04-46 04-46 Rulings of the Tax Commissioner 08/12/2004 Calculation of gross receipts paid to all states where business is conducted
04-43 04-43 Rulings of the Tax Commissioner 08/12/2004 Flooring, floor supports and related items used directly in manufacturing furniture
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
04-121 04-121 Rulings of the Tax Commissioner 08/01/2004 Virginia Retail Sales and Use Tax Rate Increase Guidelines
04-120 04-120 Rulings of the Tax Commissioner 07/30/2004 Cigarette Tax Rate Increase Guidelines and Rules
04-38 04-38 Rulings of the Tax Commissioner 07/28/2004 Use of trading software to facilitate individual stock trading
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
04-14 04-14 Rulings of the Tax Commissioner 05/03/2004 Occasional Sale Exemption, Liability for Assessment