Document # Public Document # Document Type Date Issued Description
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.
17-19 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
17-11 17-11 Rulings of the Tax Commissioner 02/28/2017 Statute of Limitations
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
17-10 17-10 Rulings of the Tax Commissioner 02/24/2017 The County classified the Taxpayer as a contractor for BPOL purposes.
17-9 17-9 Rulings of the Tax Commissioner 02/17/2017 Statute of Limitation
17-13 17-13 Rulings of the Tax Commissioner 02/15/2017 2017 2nd Quarter Interest Rates
17-7 17-7 Rulings of the Tax Commissioner 02/06/2017 Fixed-date conformity
17-1 17-7 Tax Bulletins 02/06/2017 Fixed-Date Conformity
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.
17-4 Rulings of the Tax Commissioner 02/02/2017 Food Tax Reduction Program
17-2 17-2 Rulings of the Tax Commissioner 01/19/2017 The Taxpayer has not met its burden of proof that the assessment is incorrect.
17-3 17-3 Rulings of the Tax Commissioner 01/19/2017 Foreign source income: Sales Factor; Gain from Sale of Stock
17-1 17-1 Rulings of the Tax Commissioner 01/12/2017 Out of State Tax Credit
16-216 16-216 Rulings of the Tax Commissioner 12/22/2016 Tax Commissioner ruled that a business selling and installing upholstery, vinyl tops, and auto glass would be subject to the annual litter tax.
16-220 16-220 Rulings of the Tax Commissioner 12/22/2016 The Servicemembers Civil Relief Act
16-217 16-217 Rulings of the Tax Commissioner 12/22/2016 Taxpayer has the burden of proving the assessment to be invalid.
16-218 16-218 Rulings of the Tax Commissioner 12/22/2016 Taxpayer had not filed a Virginia individual income tax return.
16-219 16-219 Rulings of the Tax Commissioner 12/22/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-215 16-215 Rulings of the Tax Commissioner 12/16/2016 Food Crop Donation Tax Credit Guidelines
16-212 16-212 Rulings of the Tax Commissioner 12/14/2016 Department considered any extended active duty period exceeding 90 consecutive days to satisfy the requirement of Va. Code § 58.1-322 C 23, even if the period occurs over two taxable years.
16-213 16-213 Rulings of the Tax Commissioner 12/14/2016 Taxpayer reported a Virginia tax liability, but reported no corresponding Virginia withholding.
16-211 16-211 Rulings of the Tax Commissioner 12/14/2016 First Quarter Interest Rates 2017
16-214 16-214 Rulings of the Tax Commissioner 12/14/2016 Taxpayer has the burden of proving that he or she abandoned his or her Virginia domicile