Document # Public Document # Document Type Date Issued Description
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.
15-146 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."
15-148 15-148 Rulings of the Tax Commissioner 07/02/2015 Death Benefit Subtraction; Interpretation of Statute; Tax Form Instructions; Written Advice
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.
15-140 15-140 Rulings of the Tax Commissioner 06/30/2015 Department records do not show a return on file or payment of the liability reported on the return. A check with the IRS indicates the Taxpayer has not filed a federal income tax return for the taxable year at issue.
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
15-133 15-133 Rulings of the Tax Commissioner 06/26/2015 Important Information RegardingGold, Silver and Platinum Bullion Sales