Document # Public Document # Document Type Date Issued Description
04-69 04-69 Rulings of the Tax Commissioner 08/24/2004 Supplier accepted exemption certificates in good faith from the purchasers
04-7 04-7 Rulings of the Tax Commissioner 03/05/2004 Second Quarter Interest Rates 2004
04-70 04-70 Rulings of the Tax Commissioner 08/24/2004 Manufacturer of dry masonry products; manufacturing exemption
04-71 04-71 Rulings of the Tax Commissioner 08/24/2004 Government contractor specializing in development and manufacture of rocket motors
04-72 04-72 Rulings of the Tax Commissioner 08/24/2004 Cigarette manufacturer; video use in media advertising campaign
04-73 04-73 Rulings of the Tax Commissioner 08/24/2004 Taxpayer maintains that the uni-plant is exempt equipment
04-74 04-74 Rulings of the Tax Commissioner 08/25/2004 Manufactures, fabricates, and erects concrete components for a political subdivision
04-75 04-75 Rulings of the Tax Commissioner 08/25/2004 Out-of-state business that accepted invalid exemption certificates
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
04-78 04-78 Rulings of the Tax Commissioner 08/25/2004 Application of the tax to fabricators, subcontractors
04-79 04-79 Rulings of the Tax Commissioner 08/25/2004 Asphalt-paving contractor; tax assessed on purchases of three fixed assets
04-8 04-8 Rulings of the Tax Commissioner 03/19/2004 Industrial manufacturing and research and development activities exemptions
04-80 04-80 Rulings of the Tax Commissioner 08/25/2004 Defense related contract services for the federal government
04-81 04-81 Rulings of the Tax Commissioner 08/25/2004 Gross receipts; residential property manager
04-82 04-82 Rulings of the Tax Commissioner 08/25/2004 Base year for purposes of assessment of the BPOL/license year
04-83 04-83 Rulings of the Tax Commissioner 08/25/2004 Improvements to real estate may classify taxpayer as a contractor.
04-84 04-84 Rulings of the Tax Commissioner 08/27/2004 Paper manufacturer that produces various types of paperboard products for sale.
04-85 04-85 Rulings of the Tax Commissioner 08/27/2004 Erroneous adjustments; responsible officer
04-86 04-86 Rulings of the Tax Commissioner 08/30/2004 Taxed on combined freight /handling and combined shipping/handling charges
04-87 04-87 Rulings of the Tax Commissioner 08/30/2004 Cigarette manufacturer reclamation activity is industrial processing
04-88 04-88 Rulings of the Tax Commissioner 08/31/2004 Nexus; Distortion of Virginia income
04-89 04-89 Rulings of the Tax Commissioner 08/31/2004 Taxes on equipment used in Internet operations
04-9 04-9 Rulings of the Tax Commissioner 03/26/2004 Modified accelerated cost recovery system
04-90 04-90 Rulings of the Tax Commissioner 08/31/2004 Provider of information technology services