Document # Public Document # Document Type Date Issued Description
17-4 Rulings of the Tax Commissioner 02/02/2017 Food Tax Reduction Program
17-5 Rulings of the Tax Commissioner 02/02/2017 Taxpayers erroneously filed a joint Virginia nonresident income tax return.
17-6 Rulings of the Tax Commissioner 02/02/2017 Taxpayers did not make a written request as to whether they could claim the subtraction to prove erroneous advice received from the Department.
17-1 17-7 Tax Bulletins 02/06/2017 Fixed-Date Conformity
17-7 17-7 Rulings of the Tax Commissioner 02/06/2017 Fixed-date conformity
17-13 17-13 Rulings of the Tax Commissioner 02/15/2017 2017 2nd Quarter Interest Rates
17-9 17-9 Rulings of the Tax Commissioner 02/17/2017 Statute of Limitation
17-10 17-10 Rulings of the Tax Commissioner 02/24/2017 The County classified the Taxpayer as a contractor for BPOL purposes.
17-8 Rulings of the Tax Commissioner 02/27/2017 Taxpayer's brokerage services involved collecting payments from the Shippers and remitting them to the motor carriers
17-11 17-11 Rulings of the Tax Commissioner 02/28/2017 Statute of Limitations
17-19 17-19 Rulings of the Tax Commissioner 03/02/2017 VERIZON ONLINE LLC
v. Record No. 151955
JOSEPH A. HORBAL, COMMISSIONER OF THE REVENUE FOR CHESTERFIELD COUNTY
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.
17-16 17-16 Rulings of the Tax Commissioner 03/10/2017 County may have relied on inaccurate information when determining the value of the inventory.
17-14 17-14 Rulings of the Tax Commissioner 03/10/2017 Taxpayer should properly be classified as a financial services business for Virginia BPOL tax purposes.
17-15 17-15 Rulings of the Tax Commissioner 03/10/2017 A locality may impose both a merchant's capital tax and a business tangible personal property tax on its taxpayers.
17-17 17-17 Rulings of the Tax Commissioner 03/13/2017 A definite place of business in the City; Exclusions From Gross Receipts; Situs - Wholesaler
17-18 17-18 Rulings of the Tax Commissioner 03/13/2017 The provisions of Va. Code § 58.1-499 D are clear and do not provide the Department with any discretion in enforcing the three-year limitations period to apply for a refund
17-21 17-21 Rulings of the Tax Commissioner 03/15/2017 A taxpayer has the burden of proving that he or she abandoned his or her Virginia domicile.
17-22 17-22 Rulings of the Tax Commissioner 03/15/2017 Under the statute, the employee bears the burden of proving that the employer deducted and withheld such tax.
17-23 17-23 Rulings of the Tax Commissioner 03/15/2017 Taxpayer never paid Virginia income tax on any of the income he received from the employer.
17-2 17-13 Tax Bulletins 03/15/2017 2017 2nd Quarter Interest Rates
17-20 17-20 Rulings of the Tax Commissioner 03/15/2017 The preponderance of the evidence indicates that the Taxpayers had not abandoned their Virginia domicile.
17-27 17-27 Rulings of the Tax Commissioner 03/17/2017 Communications Sales and Use Tax Trust Fund distributions.
17-24 17-24 Rulings of the Tax Commissioner 03/17/2017 The information and documents available indicate the Taxpayer did not abandon his Virginia domicile.
17-25 17-25 Rulings of the Tax Commissioner 03/17/2017 Married individuals who are federal and/or state employees are not required to combine their salaries for purposes of Va. Code § 58.1-322 C 24.