Document # Public Document # Document Type Date Issued Description
16-75 16-75 Rulings of the Tax Commissioner 05/11/2016 The burden of proving that the assessment is erroneous is upon the Taxpayer.
16-68 16-68 Rulings of the Tax Commissioner 05/03/2016 Meals and catering purchased by nonprofit organizations, churches and governmental entities
16-67 16-67 Rulings of the Tax Commissioner 05/02/2016 The Taxpayer's claim that his income is not subject to Virginia taxation has no basis in fact or Virginia law.
16-3 16-68 Tax Bulletins 05/02/2016 Meals and catering purchased by nonprofit organizations, churches and governmental entities
16-58 16-58 Rulings of the Tax Commissioner 04/20/2016 Occasional Sale; Reorganization or Liquidation
16-50 16-50 Rulings of the Tax Commissioner 04/11/2016 Both pre-packaged single serve ice cream and soft serve ice cream sold by ice cream trucks are predominantly sold for immediate consumption and are subject to the full retail sales tax rate.
16-52 16-52 Rulings of the Tax Commissioner 04/11/2016 Out-of-State Tax Credit; Appeals
16-54 16-54 Rulings of the Tax Commissioner 04/11/2016 Machinery and tools vs. Real property classification.
16-43 16-43 Rulings of the Tax Commissioner 04/07/2016 The audit assessment is based on information provided by ABC. The burden of proof is upon the Taxpayer to prove that the assessment is incorrect.
16-32 16-32 Rulings of the Tax Commissioner 03/18/2016 The clerk of the county is thoroughly familiar with the property and local market conditions. Placing a value on real estate is entirely his responsibility when the value must be determined for recordation tax purposes.
16-15 16-15 Rulings of the Tax Commissioner 03/03/2016 Accounting support services are sufficient to create nexus for corporate income tax purposes. Withholding
16-8 16-8 Rulings of the Tax Commissioner 02/25/2016 Court Case
16-4 16-4 Rulings of the Tax Commissioner 02/03/2016 An audit resulted in the assessment of use tax on purchases of expensed purchases and assets.
16-5 16-5 Rulings of the Tax Commissioner 02/03/2016 Assessment of consumer use tax on various purchases of tangible personal property.
15-253 15-253 Rulings of the Tax Commissioner 12/28/2015 The Department cannot extend the time established by law to claim or transfer any unused Credit.
15-246 15-246 Rulings of the Tax Commissioner 12/23/2015 Taxpayers income was neither earned income nor business income reported on Schedule C, the Taxpayers did not qualify for the border state computation.
15-234 15-234 Rulings of the Tax Commissioner 12/22/2015 Land Preservation Tax Credit
15-236 15-236 Rulings of the Tax Commissioner 12/22/2015 Placing a value on real estate is entirely a factual determination, a responsibility lies with the County Clerk.
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.
15-216 15-216 Rulings of the Tax Commissioner 12/08/2015 Untaxed sales;Lacking the documentation to support its claim; Local Meals Tax
15-211 15-211 Rulings of the Tax Commissioner 11/10/2015 Determining value of property for recordation tax purposes:
15-205 15-205 Rulings of the Tax Commissioner 10/20/2015 Clerk of the County to review the actual value of the property, taking into consideration the Taxpayer's appraisal and all other relevant and reliable information available.
15-176 15-176 Rulings of the Tax Commissioner 09/23/2015 Taxpayer failed to maintain adequate records during the audit period to substantiate actual sales tax liabilities.
15-162 15-162 Rulings of the Tax Commissioner 08/18/2015 The auditors estimate produced underreported sales at a very high level; Compliance penalty for tax collected but not remitted
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.