Document # Public Document # Document Type Date Issued Description
17-101 17-101 Rulings of the Tax Commissioner 06/20/2017 Assessment was properly converted to the Taxpayer under Va. Code § 58.1-1813.
17-102 17-102 Rulings of the Tax Commissioner 06/21/2017 Retail sales and use tax obligations - sales to Virginia customers via the Internet or through a fulfillment center located in Virginia.
17-103 17-103 Rulings of the Tax Commissioner 06/21/2017 Sales and use tax collection responsibilities for online retailer located outside the state of Virginia, with a warehouse located in Virginia .
17-104 17-104 Rulings of the Tax Commissioner 06/21/2017 Sales and use tax collection responsibilities for online retailer located outside Virginia, with a warehouse located in Virginia .
17-105 17-105 Rulings of the Tax Commissioner 06/21/2017 Taxpayer is not a responsible officer as defined in Va. Code § 58.1-1813.
17-106 17-106 Rulings of the Tax Commissioner 06/21/2017 Issues raised in initial appeal and requirements for reconsideration
17-107 17-107 Rulings of the Tax Commissioner 06/21/2017 Taxpayers were eligible for the disability subtraction for the income reported by the insurance company on the W-2 Forms
17-108 17-108 Rulings of the Tax Commissioner 06/21/2017 Taxpayer claimed a subtraction for a long-term capital gain resulting from an investment in a qualified technology business without proper documentation.
17-109 17-109 Rulings of the Tax Commissioner 06/21/2017 Taxpayers properly claimed the subtraction for death benefit payments.
17-11 17-11 Rulings of the Tax Commissioner 02/28/2017 Statute of Limitations
17-110 17-110 Rulings of the Tax Commissioner 06/21/2017 The Taxpayer failed to provide adequate documentation to substantiate subtraction claimed for certain retirement income.
17-111 17-111 Rulings of the Tax Commissioner 06/21/2017 Taxpayer failed to respond to the request for adequate documentation.
17-6 17-112 Tax Bulletins 06/21/2017 2017 Third Quarter Interest Rates
17-112 17-112 Rulings of the Tax Commissioner 06/21/2017 2017 Third Quarter Interest Rates
17-113 17-113 Rulings of the Tax Commissioner 06/26/2017 Taxpayer that grew and sold its own farm products is exempt from the County's license fee and tax under Va. Code § 58.1-3703 C 2.
17-114 17-114 Rulings of the Tax Commissioner 06/29/2017 Documentation to support exemption certificates received after the performance of an audit
17-115 17-115 Rulings of the Tax Commissioner 06/29/2017 Credit in audit for sales tax paid to vendors - the Taxpayer failed to provide adequate documentation.
17-116 17-116 Rulings of the Tax Commissioner 06/29/2017 Credit for taxes paid to another state disallowed
17-117 17-117 Rulings of the Tax Commissioner 06/29/2017 Credit for tax paid to another state disallowed
17-118 17-118 Rulings of the Tax Commissioner 06/29/2017 Domicile - burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
17-119 17-119 Rulings of the Tax Commissioner 06/29/2017 Taxpayer's appeal application barred by the statute of limitations.
17-12 17-12 Rulings of the Tax Commissioner 03/03/2017 Taxpayer did not charge and remit the retail sales tax on the sale of party packages.
17-120 17-120 Rulings of the Tax Commissioner 06/29/2017 Virginia Code § 58.1-311 requires individuals to report a change or correction in federal taxable income within one year of the final determination.
17-121 17-121 Rulings of the Tax Commissioner 06/29/2017 The Parent and affiliated entities were required to file separate corporate income tax returns for the taxable years.
17-122 17-122 Rulings of the Tax Commissioner 06/29/2017 Establishing and changing domicile - appropriate returns to be filed.