Document # Public Document # Document Type Date Issued Description
15-166 15-166 Rulings of the Tax Commissioner 08/18/2015 Taxpayer's Virginia payroll factor was based on the amount of employee wages the Taxpayer reported to the Virginia Employment Commission. The Taxpayer employees worked exclusively overseas should have been excluded from the payroll factor numerator.
15-170 15-170 Rulings of the Tax Commissioner 08/18/2015 Deduction from gross receipts; Definite place of business,General payroll apportionment formula
15-163 15-163 Rulings of the Tax Commissioner 08/18/2015 Virginia Code § 58.1-1823 does not provide for any exceptions to the three year limitations period other than those stated in the statute, which are not applicable in this case.
15-167 15-167 Rulings of the Tax Commissioner 08/18/2015 P.D. 09-85 clearly states that when an original return is not filed within the extended period of time, the extension becomes void and such return is processed as if no extension was granted.
15-171 15-171 Rulings of the Tax Commissioner 08/18/2015 Payroll apportionment, Gross receipts,Definite place of business
15-161 15-161 Rulings of the Tax Commissioner 08/14/2015 Multiple legal entities are operating out of a single definite place of business and the documentation provided fails to clearly identify which activities are being conducted by which legal entity.
15-157 15-157 Rulings of the Tax Commissioner 08/13/2015 The Department requested the Taxpayer verify his residency status and file the appropriate Virginia income tax return. To date, the Taxpayer has failed to provide any objective evidence as to his Virginia income tax liability for the 2011 taxable year. 
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
15-160 15-160 Rulings of the Tax Commissioner 08/13/2015 If a taxpayer meets none of the requirements to be a telephone company pursuant to Va. Code § 58.1-2600, it would be classified as a "business service" for purposes of the BPOL tax; Electronic Data Interchange
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
15-142 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.