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. |