Tax Type
Property Tax
Description
Income Tax Return
Topic
Property Subject to Tax
Date Issued
11-20-1972
Personal property located in Virginia and owned by a serviceman who is stationed under military orders in another state which is his state of domicile is taxable in Virginia.
Personal property located in Virginia and owned by a serviceman who is stationed under military orders in another state which is his state of domicile is taxable in Virginia.
Personal property used in a trade or business by a nonresident serviceman stationed in Virginia under military orders is taxable in Virginia. The business income of the serviceman should be reported on a Virginia nonresident income tax return, since he retains the status of a nonresident as long as he remains domiciled in another state.
Attorney General's Opinion