Document # Public Document # Document Type Date Issued Description
17-43 17-43 Rulings of the Tax Commissioner 04/03/2017 Agricultural Exemption; Statute of Limitations
17-44 17-44 Rulings of the Tax Commissioner 04/03/2017 Taxpayer remained taxable as a domiciliary resident of Virginia for the taxable year.
17-45 17-45 Rulings of the Tax Commissioner 04/03/2017 Taxpayer's claim that it is not required to pay income tax has no basis in fact or Virginia law.
17-46 17-46 Rulings of the Tax Commissioner 04/03/2017 Land preservation tax credit
17-42 17-42 Rulings of the Tax Commissioner 04/03/2017 Recyclable Materials Processing Equipment Tax Credit Guidelines
17-41 17-41 Rulings of the Tax Commissioner 03/29/2017 Commercial domicile; Insufficient documentation provided
17-37 17-37 Rulings of the Tax Commissioner 03/28/2017 Taxpayer was not eligible to claim the subtraction for a long-term capital gain
17-35 17-35 Rulings of the Tax Commissioner 03/28/2017 Virginia retail sales and use tax - equipment used in land clearing business.
17-36 17-36 Rulings of the Tax Commissioner 03/28/2017 Virginia retail sales and use tax application to the sale of textbooks by independent retailers to colleges and other institutions of learning.
17-28 17-28 Rulings of the Tax Commissioner 03/23/2017 Taxpayer sells prewritten canned software programs
17-29 17-29 Rulings of the Tax Commissioner 03/23/2017 Taxpayer incurred use tax liability and failed to file sales and use tax returns
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.
17-26 17-26 Rulings of the Tax Commissioner 03/17/2017 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
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.
17-17 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
17-14 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.
17-16 17-16 Rulings of the Tax Commissioner 03/10/2017 County may have relied on inaccurate information when determining the value of the inventory.