Document # Public Document # Document Type Date Issued Description
15-225 15-225 Rulings of the Tax Commissioner 12/08/2015 A Virginia domiciliary resident working in other parts of the country or another country who has not abandoned his Virginia residency continues to be subject to Virginia taxation.
15-218 15-218 Rulings of the Tax Commissioner 12/08/2015 Internet Tax Freedom Act; The Act does not prohibit the Commonwealth from deeming the connectivity charges subject to the communications sales tax.
15-222 15-222 Rulings of the Tax Commissioner 12/08/2015 The burden of proof is on the Taxpayer to show the assessment is erroneous.
15-226 15-226 Rulings of the Tax Commissioner 12/08/2015 The amended return was timely filed under Va. Code § 58.1-1823 A (v).
15-219 15-219 Rulings of the Tax Commissioner 12/08/2015 Screening, laboratory testing, pasteurization and storage fees, qualifies as a charge associated with the processing and storage of "self-replicating body fluid".
15-214 15-214 Rulings of the Tax Commissioner 11/24/2015 The special border credit rule is limited to a single contiguous state.
15-215 15-215 Rulings of the Tax Commissioner 11/24/2015 A Virginia locality or its economic development authority may not earn Land Preservation Tax Credits.
15-212 15-212 Rulings of the Tax Commissioner 11/24/2015 Machinery and tools used directly in the manufacturing processes were subject to the M&T tax.
15-211 15-211 Rulings of the Tax Commissioner 11/10/2015 Determining value of property for recordation tax purposes:
15-210 15-210 Rulings of the Tax Commissioner 10/30/2015 The maximum deduction for contributions to Virginia prepaid tuition contracts is $4,000 allowed for contributors under age 70.
15-209 15-209 Rulings of the Tax Commissioner 10/29/2015 Taxpayer elected to treat the LLCs as S corporations,they are considered separate entities. Each of the LLCs is required to file a separate return.
15-206 15-206 Rulings of the Tax Commissioner 10/27/2015 Taxpayers National Guard pay did not qualify for the extended active duty pay subtraction because service was less than 90 days.
15-207 15-207 Rulings of the Tax Commissioner 10/27/2015 Department finds that the service member established domicile in Virginia. In addition, the service member remained in Virginia after retiring from the military.
15-208 15-208 Rulings of the Tax Commissioner 10/27/2015 District of Columbia residents commuting to work in Virginia and earning only salaries and wages are not subject to tax in Virginia.
15-204 15-204 Rulings of the Tax Commissioner 10/20/2015 Taxpayer must contact the IRS to dispute the discrepancies in his income.
15-205 15-205 Rulings of the Tax Commissioner 10/20/2015 Clerk of the County to review the actual value of the property, taking into consideration the Taxpayer's appraisal and all other relevant and reliable information available.
15-202 15-202 Rulings of the Tax Commissioner 10/19/2015 Qualified Funeral Trusts; Appeal filed after the expiration of the 90-day limitations period.
15-199 15-199 Rulings of the Tax Commissioner 10/19/2015 Ignorance of the Law; Web Site Information;Statute of Limitations
15-203 15-203 Rulings of the Tax Commissioner 10/19/2015 The Taxpayer's appeal correspondence was not timely filed.
15-200 15-200 Rulings of the Tax Commissioner 10/19/2015 Taxpayers failed to have sufficient income tax withheld or estimated tax paid. Estimated tax underpayment penalty
15-197 15-197 Rulings of the Tax Commissioner 10/19/2015 If a spouse does not establish a permanent personal presence in State A, he will not be considered to have abandoned his Virginia domicile.
15-201 15-201 Rulings of the Tax Commissioner 10/19/2015 Farm Wineries and Vineyards Tax Credit Application
15-198 15-198 Rulings of the Tax Commissioner 10/19/2015 It is a taxpayer's responsibility to inform their employer when there is a change to their withholding status.
15-195 15-195 Rulings of the Tax Commissioner 10/16/2015 A Virginia resident is subject to taxation by the state of Virginia.
15-196 15-196 Rulings of the Tax Commissioner 10/16/2015 Taxation of rental accommodations.