Document # Public Document # Document Type Date Issued Description
16-46 16-46 Rulings of the Tax Commissioner 04/07/2016 Definite Place of Business;Classification; Situs and Gross Receipts Sitused to Different Locality
16-47 16-47 Rulings of the Tax Commissioner 04/07/2016 A taxpayer's requirement to file a Virginia income tax return is Virginia law. Merely filing a federal income tax return does not satisfy the requirement to file a Virginia income tax return.
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
16-11 16-11 Rulings of the Tax Commissioner 02/29/2016 Taxpayer was neither an actual or domiciliary resident under Virginia law during the tax year in question.
16-8 16-8 Rulings of the Tax Commissioner 02/25/2016 Court Case
16-7 16-7 Rulings of the Tax Commissioner 02/23/2016 Court Case
16-2 16-2 Rulings of the Tax Commissioner 02/02/2016 Taxpayer did not file a timely appeal.
15-244 15-244 Rulings of the Tax Commissioner 12/23/2015 Obtaining or renewing a Virginia driver's license is considered to be a strong indicator of intent to retain domiciliary residency in Virginia.
15-248 15-248 Rulings of the Tax Commissioner 12/23/2015 The Department determined that the Taxpayers were domiciliary residents of Virginia.
15-243 15-243 Rulings of the Tax Commissioner 12/23/2015 In accordance with Title 23 VAC 10-20-165 C, the statute of limitations to file an appeal expired.
15-235 15-235 Rulings of the Tax Commissioner 12/22/2015 Taxpayer maintained substantial personal and professional ties with the Commonwealth that appear to be inconsistent with abandoning his Virginia domicile
15-237 15-237 Rulings of the Tax Commissioner 12/22/2015 Servicemembers Civil Relief Act
15-231 15-231 Rulings of the Tax Commissioner 12/11/2015 Taxpayers successfully changed their domicile from Virginia.
15-218 15-218 Rulings of the Tax Commissioner 12/08/2015 Internet Tax Freedom Act; The Act does not prohibit the Commonwealth from deeming the connectivity charges subject to the communications sales tax.
15-222 15-222 Rulings of the Tax Commissioner 12/08/2015 The burden of proof is on the Taxpayer to show the assessment is erroneous.
15-225 15-225 Rulings of the Tax Commissioner 12/08/2015 A Virginia domiciliary resident working in other parts of the country or another country who has not abandoned his Virginia residency continues to be subject to Virginia taxation.
15-217 15-217 Rulings of the Tax Commissioner 12/08/2015 Internet Tax Freedom Act; The Act does not prohibit the Commonwealth from deeming the connectivity charges subject to the communications sales tax.
15-212 15-212 Rulings of the Tax Commissioner 11/24/2015 Machinery and tools used directly in the manufacturing processes were subject to the M&T tax.
15-206 15-206 Rulings of the Tax Commissioner 10/27/2015 Taxpayers National Guard pay did not qualify for the extended active duty pay subtraction because service was less than 90 days.
15-207 15-207 Rulings of the Tax Commissioner 10/27/2015 Department finds that the service member established domicile in Virginia. In addition, the service member remained in Virginia after retiring from the military.
15-197 15-197 Rulings of the Tax Commissioner 10/19/2015 If a spouse does not establish a permanent personal presence in State A, he will not be considered to have abandoned his Virginia domicile.
15-203 15-203 Rulings of the Tax Commissioner 10/19/2015 The Taxpayer's appeal correspondence was not timely filed.
15-190 15-190 Rulings of the Tax Commissioner 09/30/2015 Taxpayer was not a resident of Virginia for the taxable year and should file a part-year return.
15-191 15-191 Rulings of the Tax Commissioner 09/30/2015 Department finds it doubtful that the Taxpayer took sufficient steps to establish a physical presence in State B.
15-186 15-186 Rulings of the Tax Commissioner 09/28/2015 Taxpayer did not maintain sufficient connections to maintain State A domicile.