Document # Public Document # Document Type Date Issued Description
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.
15-182 15-182 Rulings of the Tax Commissioner 09/24/2015 A taxpayer has the burden of proving that he or she abandoned his or her Virginia domicile. If the information is inadequate to meet this burden, the Department must conclude that he or she intended to remain indefinitely in Virginia.
15-183 15-183 Rulings of the Tax Commissioner 09/24/2015 Taxpayer moved to Virginia and established domicile in August of the taxable year at issue. Because the taxpayer was not a resident of Virginia for the entire taxable year, he was required to file a part-year resident return.
15-180 15-180 Rulings of the Tax Commissioner 09/24/2015 The Taxpayer was given the opportunity to provide a complete appeal prior to the expiration of the statute of limitations to appeal, and it has not been filed.
15-178 15-178 Rulings of the Tax Commissioner 09/23/2015 Taxpayer could not establish domicile in State A until he established his physical presence there with the necessary intent to remain permanently or indefinitely. Taxpayer remained taxable as a domiciliary resident of Virginia for the entire taxable year.
15-174 15-174 Rulings of the Tax Commissioner 09/10/2015 Taxpayer, a provider of information technology services, has a definite place of business in the Town. If its employees are not working at customer facilities on a regular and continuous basis, thus not required to get a business license for each customer location.
15-165 15-165 Rulings of the Tax Commissioner 09/02/2015 The Taxpayers did not successfully abandon their Virginia domicile as of the taxable year in question.