Document # Public Document # Document Type Date Issued Description
17-54 17-54 Rulings of the Tax Commissioner 04/19/2017 Taxpayer was making purchases supplies on which the sales tax was not paid to vendors nor the use tax accrued and remitted to the Department.
17-55 17-55 Rulings of the Tax Commissioner 04/19/2017 Items listed in the appeal did not meet criteria of the exemption statute
17-48 17-48 Rulings of the Tax Commissioner 04/06/2017 Taxpayer's 100% natural latex mattresses did not qualify for the exemption
17-44 17-44 Rulings of the Tax Commissioner 04/03/2017 Taxpayer remained taxable as a domiciliary resident of Virginia for the taxable year.
17-45 17-45 Rulings of the Tax Commissioner 04/03/2017 Taxpayer's claim that it is not required to pay income tax has no basis in fact or Virginia law.
17-24 17-24 Rulings of the Tax Commissioner 03/17/2017 The information and documents available indicate the Taxpayer did not abandon his Virginia domicile.
17-26 17-26 Rulings of the Tax Commissioner 03/17/2017 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
17-20 17-20 Rulings of the Tax Commissioner 03/15/2017 The preponderance of the evidence indicates that the Taxpayers had not abandoned their Virginia domicile.
17-2 17-2 Rulings of the Tax Commissioner 01/19/2017 The Taxpayer has not met its burden of proof that the assessment is incorrect.
16-216 16-216 Rulings of the Tax Commissioner 12/22/2016 Tax Commissioner ruled that a business selling and installing upholstery, vinyl tops, and auto glass would be subject to the annual litter tax.
16-215 16-215 Rulings of the Tax Commissioner 12/16/2016 Food Crop Donation Tax Credit Guidelines
16-199 16-199 Rulings of the Tax Commissioner 10/14/2016 Taxpayer did not maintain proper records as required by law.
16-195 16-195 Rulings of the Tax Commissioner 10/13/2016 Internet Tax Freedom Act; Cellular services provider
16-193 16-193 Rulings of the Tax Commissioner 10/03/2016 Guidelines Regarding Crowdfunding Investments that Qualify for Tax Credits
16-191 16-191 Rulings of the Tax Commissioner 09/20/2016 Person subject to tax
16-179 16-179 Rulings of the Tax Commissioner 09/06/2016 New Hampshire Business Enterprise Tax
16-175 16-175 Rulings of the Tax Commissioner 09/02/2016 A Town presents seven questions regarding the administration of BPOL tax.
16-170 16-170 Rulings of the Tax Commissioner 08/29/2016 Taxpayer was subject to tax as a part-year resident for the taxable year.
16-167 16-167 Rulings of the Tax Commissioner 08/26/2016 Taxpayers do not completely satisfy the statutory definition of “Internet service”
16-165 16-165 Rulings of the Tax Commissioner 08/25/2016 Taxpayer's application for correction pursuant to Va. Code § 58.1-1821 is barred by the statute of limitations.
16-151 16-151 Rulings of the Tax Commissioner 07/28/2016 Taxpayers provided no evidence of the husband establishing a domicile in State B.
16-146 16-146 Rulings of the Tax Commissioner 07/06/2016 Research and Development Expenses Tax Credit Guidelines
16-139 16-139 Rulings of the Tax Commissioner 06/27/2016 The Taxpayer did not provide evidence that it relied upon written advice from the Department.
16-143 16-143 Rulings of the Tax Commissioner 06/27/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-136 16-136 Rulings of the Tax Commissioner 06/24/2016 Servicemembers Civil Relief Act; Domicile