Document # Public Document # Document Type Date Issued Description
16-138 16-138 Rulings of the Tax Commissioner 06/24/2016 Part-Year Residents
16-136 16-136 Rulings of the Tax Commissioner 06/24/2016 Servicemembers Civil Relief Act; Domicile
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.
16-129 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
16-113 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
16-117 16-117 Rulings of the Tax Commissioner 06/08/2016 Person subject to file Virginia income tax
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
16-96 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.
16-92 16-92 Rulings of the Tax Commissioner 05/20/2016 Taxpayer is not classified as a real property contractor
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.
16-73 16-73 Rulings of the Tax Commissioner 05/06/2016 Taxpayer has not provided any evidence that he regarded another state as his domicile.
16-69 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.
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.
16-46 16-46 Rulings of the Tax Commissioner 04/07/2016 Definite Place of Business;Classification; Situs and Gross Receipts Sitused to Different Locality
16-15 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