Document # Public Document # Document Type Date Issued Description
16-208 16-208 Rulings of the Tax Commissioner 12/07/2016 Taxpayer is registered with the Department as a dealer, it was not the dealer who made the retail sales in question.
16-199 16-199 Rulings of the Tax Commissioner 10/14/2016 Taxpayer did not maintain proper records as required by law.
16-190 16-190 Rulings of the Tax Commissioner 09/20/2016 Assessments of sales tax on untaxed sales of tangible personal property and use tax on untaxed purchases of tangible personal property.
16-185 16-185 Rulings of the Tax Commissioner 09/16/2016 The burden of proof is upon the Taxpayer to establish with convincing evidence a correction to an assessment.
16-177 16-177 Rulings of the Tax Commissioner 09/06/2016 The Department will defer to a clerk's determination of a property's value unless the clerk's valuation is unreasonable.
16-178 16-178 Rulings of the Tax Commissioner 09/06/2016 Placing a value on real estate is best made by the clerk of the circuit court.
16-171 16-171 Rulings of the Tax Commissioner 08/29/2016 The valuation method employed by the City in this case is consistent with the statutory requirements.
16-167 16-167 Rulings of the Tax Commissioner 08/26/2016 Taxpayers do not completely satisfy the statutory definition of “Internet service”
16-166 16-166 Rulings of the Tax Commissioner 08/25/2016 Responsibility lies with the clerk when value must be determined for recordation tax purposes
16-149 16-149 Rulings of the Tax Commissioner 07/28/2016 Assessment of consumer use tax on untaxed purchases of assets and expensed purchases.
16-147 16-147 Rulings of the Tax Commissioner 07/20/2016 Virginia law does not necessarily allow a taxpayer to claim a credit for the total amount of tax paid to another state.
16-141 16-141 Rulings of the Tax Commissioner 06/27/2016 Apportionment Factors: Commercial Domicile
16-136 16-136 Rulings of the Tax Commissioner 06/24/2016 Servicemembers Civil Relief Act; Domicile
16-123 16-123 Rulings of the Tax Commissioner 06/22/2016 The taxpayer was a responsible officer of the business and that the outstanding tax assessments of the business were properly converted to the taxpayer
16-118 16-118 Rulings of the Tax Commissioner 06/13/2016 Taxpayer operating multiple businesses; Taxpayer and the City would have to determine the correct classification and the tax rates for these businesses.
16-114 16-114 Rulings of the Tax Commissioner 06/08/2016 Untaxed assets; Records and returns
16-109 16-109 Rulings of the Tax Commissioner 05/31/2016 Corporation’s delinquent sales tax assessments were converted to the Taxpayer as a responsible officer of the Corporation.
16-110 16-110 Rulings of the Tax Commissioner 05/31/2016 Corporation’s delinquent sales tax assessments were converted to the Taxpayer as a responsible officer of the Corporation.
16-221 16-221 Rulings of the Tax Commissioner 05/28/2016 2016 LEGISLATIVE SUMMARY
16-108 16-108 Rulings of the Tax Commissioner 05/26/2016 The burden of proof is upon the Taxpayer to establish a correction to an assessment that it appeals
16-92 16-92 Rulings of the Tax Commissioner 05/20/2016 Taxpayer is not classified as a real property contractor
16-95 16-95 Rulings of the Tax Commissioner 05/20/2016 The Taxpayer did not file sales and use tax returns for the periods in question.
16-89 16-89 Rulings of the Tax Commissioner 05/19/2016 Assessment of consumer use tax on untaxed purchases of tangible personal property.
16-84 16-84 Rulings of the Tax Commissioner 05/17/2016 Holding company for subsidiary companies; Intercompany Accounting; Leases and Rentals; Resale Exemption
16-80 16-80 Rulings of the Tax Commissioner 05/16/2016 Assessment of sales tax on untaxed sales of tangible personal property, and withholding tax on employee wages paid for services performed in Virginia.