Document # Public Document # Document Type Date Issued Description
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.
15-148 15-148 Rulings of the Tax Commissioner 07/02/2015 Death Benefit Subtraction; Interpretation of Statute; Tax Form Instructions; Written Advice
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
15-135 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
15-141 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.
15-5 15-132 Tax Bulletins 06/25/2015 IMPORTANT INFORMATION REGARDING THE FOREST PRODUCTS TAX
15-132 15-132 Rulings of the Tax Commissioner 06/25/2015 IMPORTANT INFORMATION REGARDING THE FOREST PRODUCTS TAX
15-122 15-122 Rulings of the Tax Commissioner 06/24/2015 The summary reports provided by the Taxpayer to complete the sales tax returns were not adequate to determine that the tax was overpaid to the Department.
15-119 15-119 Rulings of the Tax Commissioner 06/23/2015 2015 LEGISLATIVE SUMMARY
15-120 15-120 Rulings of the Tax Commissioner 06/23/2015 Land Preservation Tax Credit
15-108 15-108 Rulings of the Tax Commissioner 05/15/2015 Absent statutory authority, the Department cannot extend the time established by law to claim or transfer any unused Land Preservation Tax Credit.
15-105 15-105 Rulings of the Tax Commissioner 05/12/2015 Jurisdiction to hear appeal denied - Commissioner of the Revenue to correct assessments consistent with local determination.
15-106 15-106 Rulings of the Tax Commissioner 05/12/2015 Direct Payment Permits: Mining exemptions:Assessed use tax on untaxed purchases of materials and supplies used to perform contract work
15-79 15-79 Rulings of the Tax Commissioner 04/22/2015 Land Preservation Tax Credit
15-74 15-74 Rulings of the Tax Commissioner 04/21/2015 The City determined that the Taxpayer had underpaid BPOL tax for the tax years at issue and issued assessments.
15-71 15-71 Rulings of the Tax Commissioner 04/17/2015 Taxpayer has failed to comply with requests for information from the City, or provide any suitable alternative documents, the City's assessments for the tax year is upheld.
15-68 15-68 Rulings of the Tax Commissioner 04/15/2015 Taxpayer request to change its classification for the 2009 through 2014 tax years
15-62 15-62 Rulings of the Tax Commissioner 04/15/2015 An audit resulted in the assessment of untaxed sales and purchases of tangible personal property.
15--58 15-58 Rulings of the Tax Commissioner 04/03/2015 Taxpayer incorrectly claimed a credit for income tax paid to another state.
15-47 15-47 Rulings of the Tax Commissioner 03/23/2015 Updated Guidelines for the Motion Picture Production Tax Credit
15-42 15-42 Rulings of the Tax Commissioner 03/18/2015 Taxpayer claims that the ABC audit is inaccurate and overstates the Taxpayer's alcoholic beverage sales.
15-41 15-41 Rulings of the Tax Commissioner 03/18/2015 Taxpayer does not agree with the audit methodology used to estimate the tax liability.
15-30 15-30 Rulings of the Tax Commissioner 02/24/2015 Out-of-State Deduction;Property Valuation;Contractors and Classification