Document # Public Document # Document Type Date Issued Description
17-210 17-210 Rulings of the Tax Commissioner 12/18/2017 Federal Information, Foreign Adjusted Gross Income, Penalty and Interest, Foreign Source Income, Tax Paid to Another State
17-201 17-201 Rulings of the Tax Commissioner 12/13/2017 Fencing Contractor, Tangible Personal Property
17-190 17-190 Rulings of the Tax Commissioner 11/16/2017 Filing Requirements, Statute of Limitations,
17-193 17-193 Rulings of the Tax Commissioner 11/16/2017 Domicile and Change of Domicile
17-197 17-197 Rulings of the Tax Commissioner 11/16/2017 Federal Adjusted Gross Income, Audit, Federal Changes, Taxpayer Advocate Service
17-178 17-178 Rulings of the Tax Commissioner 10/04/2017 Dealers and Services
17-176 17-176 Rulings of the Tax Commissioner 09/22/2017 Telecommunication, Tangible Personal Property, Subscription, Service Fee, Exemptions
17-157 17-157 Rulings of the Tax Commissioner 09/08/2017 Manufacturing Exemptions, Printing Services
17-160 17-160 Rulings of the Tax Commissioner 09/08/2017 Nonresidents, Income From Trusts
17-156 17-156 Rulings of the Tax Commissioner 09/05/2017 GUIDELINES FOR THE VIRGINIA TAX AMNESTY PROGRAM
17-152 17-152 Rulings of the Tax Commissioner 08/24/2017 Acceptance of the ST-10A exemption certificate in good faith is valid for purchases by customers.
17-155 17-155 Rulings of the Tax Commissioner 08/21/2017 GUIDELINES FOR THE RETAIL SALES AND USE TAX EXEMPTION CERTIFICATE FOR STAMPED CIGARETTES PURCHASED FOR RESALE
17-223 17-223 Rulings of the Tax Commissioner 07/26/2017 Additions, Written Advice, Intangible Expense, Audit Adjustments and Factoring of Receivables
17-133 17-133 Rulings of the Tax Commissioner 07/19/2017 Taxpayers are not domiciliary residents of Virginia but they are required to file a nonresident return.
17-140 17-140 Rulings of the Tax Commissioner 06/30/2017 Court Case
17-118 17-118 Rulings of the Tax Commissioner 06/29/2017 Domicile - burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
17-127 17-127 Rulings of the Tax Commissioner 06/29/2017 Taxpayer remained taxable as a domiciliary resident of Virginia for the entire taxable year.
17-115 17-115 Rulings of the Tax Commissioner 06/29/2017 Credit in audit for sales tax paid to vendors - the Taxpayer failed to provide adequate documentation.
17-119 17-119 Rulings of the Tax Commissioner 06/29/2017 Taxpayer's appeal application barred by the statute of limitations.
17-128 17-128 Rulings of the Tax Commissioner 06/29/2017 Machinery and equipment used in a printing facility.
17-116 17-116 Rulings of the Tax Commissioner 06/29/2017 Credit for taxes paid to another state disallowed
17-120 17-120 Rulings of the Tax Commissioner 06/29/2017 Virginia Code § 58.1-311 requires individuals to report a change or correction in federal taxable income within one year of the final determination.
17-117 17-117 Rulings of the Tax Commissioner 06/29/2017 Credit for tax paid to another state disallowed
17-122 17-122 Rulings of the Tax Commissioner 06/29/2017 Establishing and changing domicile - appropriate returns to be filed.
17-99 17-99 Rulings of the Tax Commissioner 06/20/2017 2017 LEGISLATIVE SUMMARY