Document # Public Document # Document Type Date Issued Description
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.
15-182 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.
15-178 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.
15-164 15-164 Rulings of the Tax Commissioner 08/18/2015 Taxpayers failed to file the proper Virginia income tax return.
15-157 15-157 Rulings of the Tax Commissioner 08/13/2015 The Department requested the Taxpayer verify his residency status and file the appropriate Virginia income tax return. To date, the Taxpayer has failed to provide any objective evidence as to his Virginia income tax liability for the 2011 taxable year. 
15-158 15-158 Rulings of the Tax Commissioner 08/13/2015 Taxpayer did not submit return to substantiate the amount of out of state tax credit claimed.
15-153 15-153 Rulings of the Tax Commissioner 07/16/2015 The Taxpayer is a reseller of computer products and services. Taxpayer assessed sales tax on untaxed sales, and the assessment of use tax on untaxed purchases used or consumed in its operations.
15-128 15-128 Rulings of the Tax Commissioner 07/15/2015 Taxpayer has failed to meet the burden of proving the assessment is incorrect
15-149 15-149 Rulings of the Tax Commissioner 07/10/2015 GUIDELINES AND RULES FOR COMBINED SALES TAX HOLIDAY
15-146 15-146 Rulings of the Tax Commissioner 07/02/2015 Finding in regard as to which products in the audit qualify as exempt nonprescription drugs or exempt durable medical equipment.
15-147 15-147 Rulings of the Tax Commissioner 07/02/2015 Virginia Code § 58.1-332.2 C provides that "[t]he credits in §§ 58.1-332 and 58.1-332.1 shall apply only when the tax imposed in the other state or foreign country is substantially similar to the tax imposed by Article 2 (§ 58.1-320 et seq.), as defined by this section."
15-134 15-134 Rulings of the Tax Commissioner 06/30/2015 Taxpayer did not have any records and the observation methodology applied in this case
15-135 15-135 Rulings of the Tax Commissioner 06/30/2015 Taxpayer is required to maintain records and have those records available for inspection by the Department in accordance with Va. Code § 58.1-633 and Title 23 VAC 10-210-470
15-138 15-138 Rulings of the Tax Commissioner 06/30/2015 Taxpayer was entrusted with tax matters involving the company. She also signed checks for sales taxes payable to the Department of Taxation.
15-142 15-142 Rulings of the Tax Commissioner 06/30/2015 In a situation when a Taxpayer relies on his accountant, lawyer, or tax preparer and receives erroneous information it is not considered a reasonable cause to waive a penalty.
15-132 15-132 Rulings of the Tax Commissioner 06/25/2015 IMPORTANT INFORMATION REGARDING THE FOREST PRODUCTS TAX
15-5 15-132 Tax Bulletins 06/25/2015 IMPORTANT INFORMATION REGARDING THE FOREST PRODUCTS TAX
15-125 15-125 Rulings of the Tax Commissioner 06/24/2015 Taxpayers were taxable as domiciliary residents of Virginia for the 2011 taxable year
15-119 15-119 Rulings of the Tax Commissioner 06/23/2015 2015 LEGISLATIVE SUMMARY
15-117 15-117 Rulings of the Tax Commissioner 06/16/2015 Assessed use tax on various untaxed purchases;Research and development exemption.
15-118 15-118 Rulings of the Tax Commissioner 06/16/2015 The purchase of software included the exchange of tangible personal property, thus rendering the transaction taxable.
15-112 15-112 Rulings of the Tax Commissioner 06/15/2015 Qualified Equity and Subordinated Debt Investments Tax Credit