Document # Public Document # Document Type Date Issued Description
16-94 16-94 Rulings of the Tax Commissioner 05/20/2016 There are no exceptions to the three-year statute of limitations.
16-98 16-98 Rulings of the Tax Commissioner 05/20/2016 Virginia “conforms” to federal law in that it starts the computation of Virginia taxable income with FAGI.
16-95 16-95 Rulings of the Tax Commissioner 05/20/2016 The Taxpayer did not file sales and use tax returns for the periods in question.
16-99 16-99 Rulings of the Tax Commissioner 05/20/2016 VAC 10-110-40 B specifically defines income attributable to Virginia as “that which is received during the portion of the year in which the individual is a Virginia resident;
16-92 16-92 Rulings of the Tax Commissioner 05/20/2016 Taxpayer is not classified as a real property contractor
16-96 16-96 Rulings of the Tax Commissioner 05/20/2016 Taxpayer is engaged in the sale, installation and repair of telephone and communications systems and cabling.
16-89 16-89 Rulings of the Tax Commissioner 05/19/2016 Assessment of consumer use tax on untaxed purchases of tangible personal property.
16-90 16-90 Rulings of the Tax Commissioner 05/19/2016 Assessment of consumer use tax on untaxed purchases of tangible personal property.
16-87 16-87 Rulings of the Tax Commissioner 05/19/2016 The activities conducted in the Warehouse were not ancillary to the Taxpayer's manufacturing activities.
16-91 16-91 Rulings of the Tax Commissioner 05/19/2016 Taxpayer claimed credit for income taxes paid on a composite nonresident return to two reciprocity states, which do not allow credits to be claimed on the composite returns.
16-88 16-88 Rulings of the Tax Commissioner 05/19/2016 Assessment of consumer use tax on untaxed purchases of tangible personal property.
16-86 16-86 Rulings of the Tax Commissioner 05/17/2016 Taxpayer was not an actual or domiciliary resident of Virginia,
16-84 16-84 Rulings of the Tax Commissioner 05/17/2016 Holding company for subsidiary companies; Intercompany Accounting; Leases and Rentals; Resale Exemption
16-85 16-85 Rulings of the Tax Commissioner 05/17/2016 Medical devices as classified by the Food and Drug Administration
16-82 16-82 Rulings of the Tax Commissioner 05/16/2016 Statute of limitations on refunds to overpayment credits
16-83 16-83 Rulings of the Tax Commissioner 05/16/2016 The extent the Taxpayers may have taxable income from the sale of milk base depends on the application of the IRC and other applicable federal law
16-80 16-80 Rulings of the Tax Commissioner 05/16/2016 Assessment of sales tax on untaxed sales of tangible personal property, and withholding tax on employee wages paid for services performed in Virginia.
16-81 16-81 Rulings of the Tax Commissioner 05/16/2016 Underreporting resulted from an issue regarding proper application of the tax.
16-79 16-79 Rulings of the Tax Commissioner 05/11/2016 Taxpayer was not eligible to take a subtraction for long-term capital gain under Va. Code § 58.1-322 C 35.
16-75 16-75 Rulings of the Tax Commissioner 05/11/2016 The burden of proving that the assessment is erroneous is upon the Taxpayer.
16-76 16-76 Rulings of the Tax Commissioner 05/11/2016 Taxpayer has provided additional documentation, the audit will be returned to the audit staff to review the additional documentation
16-77 16-77 Rulings of the Tax Commissioner 05/11/2016 Nexus: Apportionment of income for corporate income tax purposes: Taxability of sales to Virginia customers.
16-74 16-74 Rulings of the Tax Commissioner 05/10/2016 The clients should be reporting and remitting consumer use tax on the actual cost of materials.
16-71 16-71 Rulings of the Tax Commissioner 05/06/2016 Research and Development Sales Tax Exemption  
16-72 16-72 Rulings of the Tax Commissioner 05/06/2016 Taxpayer's purchases, leases and rentals of tangible personal property qualify for exemption from the retail sales and use tax, on the effective date of the exemption certificate and thereafter until expiration.