Document # Public Document # Document Type Date Issued Description
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
16-137 16-137 Rulings of the Tax Commissioner 06/24/2016 The Taxpayer had not abandoned its Virginia domicile
16-138 16-138 Rulings of the Tax Commissioner 06/24/2016 Part-Year Residents
16-129 16-129 Rulings of the Tax Commissioner 06/22/2016 Ineligible subtraction.
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
16-124 16-124 Rulings of the Tax Commissioner 06/22/2016 The documentation provided by the Taxpayer, both in the audit and with its appeal was insufficient to prove its statements.
16-117 16-117 Rulings of the Tax Commissioner 06/08/2016 Person subject to file Virginia income tax
16-113 16-113 Rulings of the Tax Commissioner 06/08/2016 Filing bad debt tax credits on returns filed with the Department
16-116 16-116 Rulings of the Tax Commissioner 06/08/2016 A taxpayer's requirement to file a Virginia income tax return is established under Virginia law
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
16-106 16-106 Rulings of the Tax Commissioner 05/25/2016 Nonprescription Drugs Exemption
16-92 16-92 Rulings of the Tax Commissioner 05/20/2016 Taxpayer is not classified as a real property contractor
16-96 16-96 Rulings of the Tax Commissioner 05/20/2016 Taxpayer is engaged in the sale, installation and repair of telephone and communications systems and cabling.
16-73 16-73 Rulings of the Tax Commissioner 05/06/2016 Taxpayer has not provided any evidence that he regarded another state as his domicile.
16-72 16-72 Rulings of the Tax Commissioner 05/06/2016 Taxpayer's purchases, leases and rentals of tangible personal property qualify for exemption from the retail sales and use tax, on the effective date of the exemption certificate and thereafter until expiration.
16-69 16-69 Rulings of the Tax Commissioner 05/03/2016 Photography business specializing in weddings, events and portrait packages advised on the application of the retail sales and use tax to the flash drive device and service fees.
16-60 16-60 Rulings of the Tax Commissioner 04/20/2016 Absent objective evidence that the Taxpayer was domiciled in State A, the Department finds the Taxpayer was a domiciliary resident of Virginia for the taxable year.
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.