Document # Public Document # Document Type Date Issued Description
15-229 15-229 Rulings of the Tax Commissioner 12/11/2015 The burden of proof is on the Taxpayer to show they had no Virginia taxable income.
15-230 15-230 Rulings of the Tax Commissioner 12/11/2015 Trust changed from a grantor trust to a complex trust when the Grantor relinquished the power to substitute assets.
15-231 15-231 Rulings of the Tax Commissioner 12/11/2015 Taxpayers successfully changed their domicile from Virginia.
15-227 15-227 Rulings of the Tax Commissioner 12/09/2015 Application of the retail sales and use tax to modular homes
15-228 15-228 Rulings of the Tax Commissioner 12/09/2015 When the IRS has audited the federal taxable income of a taxpayer, the Department does not look behind the IRS's final determination.
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".
15-223 15-223 Rulings of the Tax Commissioner 12/08/2015 When the IRS has audited the federal taxable income of a taxpayer, the Department does not look behind the IRS's final determination.
15-216 15-216 Rulings of the Tax Commissioner 12/08/2015 Untaxed sales;Lacking the documentation to support its claim; Local Meals Tax
15-220 15-220 Rulings of the Tax Commissioner 12/08/2015 Did Taxpayers spent a sufficient number of days in Virginia to be considered actual residents and subject of Virginia income tax.
15-224 15-224 Rulings of the Tax Commissioner 12/08/2015 Taxpayer's calculation for the pretax pension contribution did not meet the Department guidelines.
15-217 15-217 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.
15-221 15-221 Rulings of the Tax Commissioner 12/08/2015 In order for one to have established domicile in another country, there must be personal presence with the intent to remain there permanently or indefinitely.
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.
15-215 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.
15-214 15-214 Rulings of the Tax Commissioner 11/24/2015 The special border credit rule is limited to a single contiguous state.
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.
15-208 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.
15-206 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.