15-163 |
15-163 |
Rulings of the Tax Commissioner |
08/18/2015 |
Virginia Code § 58.1-1823 does not provide for any exceptions to the three year limitations period other than those stated in the statute, which are not applicable in this case. |
15-172 |
15-172 |
Rulings of the Tax Commissioner |
08/25/2015 |
Tax Commissioner concluded that a real property contractor could purchase furniture and other freestanding items provided in connection with the construction of real property exempt of the sales and use tax using the sale for resale exemption certificate. |
15-165 |
15-165 |
Rulings of the Tax Commissioner |
09/02/2015 |
The Taxpayers did not successfully abandon their Virginia domicile as of the taxable year in question. |
15-173 |
15-173 |
Rulings of the Tax Commissioner |
09/08/2015 |
The Department determined in P.D. 15-18 that the pollution control equipment at issue did not qualify for the exemption from the M&T tax allowed under Va. Code § 58.1-3660 because it was not certified as pollution control equipment as of the 2013 tax day. |
15-174 |
15-174 |
Rulings of the Tax Commissioner |
09/10/2015 |
Taxpayer, a provider of information technology services, has a definite place of business in the Town. If its employees are not working at customer facilities on a regular and continuous basis, thus not required to get a business license for each customer location. |
15-7 |
15-175 |
Tax Bulletins |
09/21/2015 |
2015 Fourth Quater Interest Rates |
15-175 |
15-175 |
Rulings of the Tax Commissioner |
09/21/2015 |
2015 Fourth Quarter Interest Rates |
15-177 |
15-177 |
Rulings of the Tax Commissioner |
09/23/2015 |
The service member maintained significant connections with State A and did not establish a Virginia domicile for the taxable year. The spouse did not and was a Virginia resident subject to tax. |
15-178 |
15-178 |
Rulings of the Tax Commissioner |
09/23/2015 |
Taxpayer could not establish domicile in State A until he established his physical presence there with the necessary intent to remain permanently or indefinitely. Taxpayer remained taxable as a domiciliary resident of Virginia for the entire taxable year. |
15-176 |
15-176 |
Rulings of the Tax Commissioner |
09/23/2015 |
Taxpayer failed to maintain adequate records during the audit period to substantiate actual sales tax liabilities. |
15-184 |
15-184 |
Rulings of the Tax Commissioner |
09/24/2015 |
Business bad debts: Employee- Shareholder responsible for loan payback |
15-181 |
15-181 |
Rulings of the Tax Commissioner |
09/24/2015 |
The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia. Taxpayer has failed to meet this burden |
15-185 |
15-185 |
Rulings of the Tax Commissioner |
09/24/2015 |
Taxpayer did not file a Virginia income tax return, the Department made an assessment based on the information it had available pursuant to Va. Code § 58.1-111. |
15-182 |
15-182 |
Rulings of the Tax Commissioner |
09/24/2015 |
A taxpayer has the burden of proving that he or she abandoned his or her Virginia domicile. If the information is inadequate to meet this burden, the Department must conclude that he or she intended to remain indefinitely in Virginia. |
15-179 |
15-179 |
Rulings of the Tax Commissioner |
09/24/2015 |
The Taxpayer made exempt sales that were disallowed because there were no valid or properly completed exemption certificates supporting the exempt sales. |
15-183 |
15-183 |
Rulings of the Tax Commissioner |
09/24/2015 |
Taxpayer moved to Virginia and established domicile in August of the taxable year at issue. Because the taxpayer was not a resident of Virginia for the entire taxable year, he was required to file a part-year resident return. |
15-180 |
15-180 |
Rulings of the Tax Commissioner |
09/24/2015 |
The Taxpayer was given the opportunity to provide a complete appeal prior to the expiration of the statute of limitations to appeal, and it has not been filed. |
15-186 |
15-186 |
Rulings of the Tax Commissioner |
09/28/2015 |
Taxpayer did not maintain sufficient connections to maintain State A domicile. |
15-187 |
15-187 |
Rulings of the Tax Commissioner |
09/28/2015 |
Taxpayer failed to file an amended VA return, after deduction was denied by the IRS. |
15-188 |
15-188 |
Rulings of the Tax Commissioner |
09/29/2015 |
When an employer fails to withhold sufficient taxes, the Taxpayer is still required to file a return to report his income |
15-191 |
15-191 |
Rulings of the Tax Commissioner |
09/30/2015 |
Department finds it doubtful that the Taxpayer took sufficient steps to establish a physical presence in State B. |
15-189 |
15-189 |
Rulings of the Tax Commissioner |
09/30/2015 |
Estimated tax; Taxpayers' underpaid withholding tax towards their liability.. |
15-190 |
15-190 |
Rulings of the Tax Commissioner |
09/30/2015 |
Taxpayer was not a resident of Virginia for the taxable year and should file a part-year return. |
15-192 |
15-192 |
Rulings of the Tax Commissioner |
10/02/2015 |
Activities done by subcontractors must be considered in determining the nature of the services the Taxpayer offered to its customer. |
15-193 |
15-193 |
Rulings of the Tax Commissioner |
10/07/2015 |
Out-of-State Tax Credit; Withholding |