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Tax Type

Document #	Public Document #	Document Type	Date Issued Sort ascending	Description
15-158	15-158	Rulings of the Tax Commissioner	08/13/2015	Taxpayer did not submit return to substantiate the amount of out of state tax credit claimed.
15-159	15-159	Rulings of the Tax Commissioner	08/13/2015	Taxpayer should have been classified as a wholesale merchant for the tax years at issue
15-156	15-156	Rulings of the Tax Commissioner	08/12/2015	If the Trust is a nonresident trust, it would not be required to file a Virginia fiduciary income tax return unless it has Virginia taxable income.
15-154	15-154	Rulings of the Tax Commissioner	07/20/2015	Taxpayer audited and assessed use tax on untaxed expense purchases and fixed asset purchases made during the audit period.
15-155	15-155	Rulings of the Tax Commissioner	07/20/2015	Taxpayer presented documentation demonstrating that the purchasers were diplomats and were exempt of the tax; Diplomatic Tax Exemption Cards
15-152	15-152	Rulings of the Tax Commissioner	07/16/2015	Taxpayer was assessed tax, penalties and interest for underreported sales and the sale of fixtures, furnishings and equipment.
15-153	15-153	Rulings of the Tax Commissioner	07/16/2015	The Taxpayer is a reseller of computer products and services. Taxpayer assessed sales tax on untaxed sales, and the assessment of use tax on untaxed purchases used or consumed in its operations.
15-128	15-128	Rulings of the Tax Commissioner	07/15/2015	Taxpayer has failed to meet the burden of proving the assessment is incorrect
15-149	15-149	Rulings of the Tax Commissioner	07/10/2015	GUIDELINES AND RULES FOR COMBINED SALES TAX HOLIDAY
15-150	15-150	Rulings of the Tax Commissioner	07/07/2015	Taxable complementary meals; Dealer fails to maintain adequate records; The Department is authorized to use the best information available to reconstruct sales or purchases to determine whether a tax liability exists.
15-151	15-151	Rulings of the Tax Commissioner	07/07/2015	Taxpayers provided documentation of absentee federal ballot voting only, a residential exception for covered voters living abroad. Taxpayers advised not to continue to renew licenses with DMV.
15-148	15-148	Rulings of the Tax Commissioner	07/02/2015	Death Benefit Subtraction; Interpretation of Statute; Tax Form Instructions; Written Advice
15-146	15-146	Rulings of the Tax Commissioner	07/02/2015	Finding in regard as to which products in the audit qualify as exempt nonprescription drugs or exempt durable medical equipment.
15-147	15-147	Rulings of the Tax Commissioner	07/02/2015	Virginia Code § 58.1-332.2 C provides that "[t]he credits in §§ 58.1-332 and 58.1-332.1 shall apply only when the tax imposed in the other state or foreign country is substantially similar to the tax imposed by Article 2 (§ 58.1-320 et seq.), as defined by this section."
15-144	15-144	Rulings of the Tax Commissioner	06/30/2015	Taxpayer will need to evaluate its relationship with each service provider in order to determine if they have Virginia nexus; Independent contractor
15-137	15-137	Rulings of the Tax Commissioner	06/30/2015	Layaway cancellation fee is not subject to sales tax.
15-141	15-141	Rulings of the Tax Commissioner	06/30/2015	Federal earned income tax credit; Partnership income was reported on a Schedule E, it would not qualify for the border state credit.
15-134	15-134	Rulings of the Tax Commissioner	06/30/2015	Taxpayer did not have any records and the observation methodology applied in this case
15-145	15-145	Rulings of the Tax Commissioner	06/30/2015	Classification
15-138	15-138	Rulings of the Tax Commissioner	06/30/2015	Taxpayer was entrusted with tax matters involving the company. She also signed checks for sales taxes payable to the Department of Taxation.
15-142	15-142	Rulings of the Tax Commissioner	06/30/2015	In a situation when a Taxpayer relies on his accountant, lawyer, or tax preparer and receives erroneous information it is not considered a reasonable cause to waive a penalty.
15-135	15-135	Rulings of the Tax Commissioner	06/30/2015	Taxpayer is required to maintain records and have those records available for inspection by the Department in accordance with Va. Code § 58.1-633 and Title 23 VAC 10-210-470
15-139	15-139	Rulings of the Tax Commissioner	06/30/2015	Taxpayer was not eligible to subtract the entire amount of his retirement income received.
15-143	15-143	Rulings of the Tax Commissioner	06/30/2015	Department can assess the appropriate tax at any time when a corporation has not filed a return.
15-136	15-136	Rulings of the Tax Commissioner	06/30/2015	The initial receiving state of the fixed assets has the first right of use taxation of the assets in question.

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