Document # Public Document # Document Type Date Issued Description
15-105 15-105 Rulings of the Tax Commissioner 05/12/2015 Jurisdiction to hear appeal denied - Commissioner of the Revenue to correct assessments consistent with local determination.
15-98 15-98 Rulings of the Tax Commissioner 05/08/2015 Return filed beyond the statute of limitations.
15-92 15-92 Rulings of the Tax Commissioner 04/30/2015 15% gratuity charges are below the taxable 20% mandatory gratuity threshold as set out in Va. Code § 58.1-602.
15-87 15-87 Rulings of the Tax Commissioner 04/28/2015 Return filed well beyond the three year statute of limitations.
15-90 15-90 Rulings of the Tax Commissioner 04/28/2015 Taxpayer was a Virginia domiciliary resident during the taxable year
15-83 15-83 Rulings of the Tax Commissioner 04/22/2015 GUIDELINES FOR THE ACCELERATED SALES TAX PAYMENT
15-74 15-74 Rulings of the Tax Commissioner 04/21/2015 The City determined that the Taxpayer had underpaid BPOL tax for the tax years at issue and issued assessments.
15-78 15-78 Rulings of the Tax Commissioner 04/21/2015 The City appropriately concluded that the owner's residence was the Taxpayer's definite place of business
15-62 15-62 Rulings of the Tax Commissioner 04/15/2015 An audit resulted in the assessment of untaxed sales and purchases of tangible personal property.
15-59 15-59 Rulings of the Tax Commissioner 04/14/2015 Servicemembers Civil Relief Act p
15-49 15-49 Rulings of the Tax Commissioner 04/03/2015 Taxpayer is hereby requested to file a Virginia income tax return for the 2011 taxable year to more accurately reflect his Virginia income tax liability.
15-54 15-54 Rulings of the Tax Commissioner 04/03/2015 Taxpayer had not filed a Virginia individual income tax return,
15-56 15-56 Rulings of the Tax Commissioner 04/03/2015 Long-Term Health Care Insurance Premiums
15-44 15-44 Rulings of the Tax Commissioner 03/18/2015 Taxpayers are contesting the audit assessments of the communications sales tax on Internet reactivation fees
15-34 15-34 Rulings of the Tax Commissioner 03/04/2015 Capital loss resulting from the sale of the ownership interest back to the Partnership was disallowed by the IRS.
15-35 15-35 Rulings of the Tax Commissioner 03/04/2015 Taxpayer made an assumption that state revenue departments forward returns received for other states to the appropriate state. While this may be practiced in other states, the Department typically returns such filings to taxpayers.
15-28 15-28 Rulings of the Tax Commissioner 02/24/2015 The Taxpayer has failed to provide sufficient evidence to support her claim of maintaining domicile in (State A).
15-24 15-24 Rulings of the Tax Commissioner 02/19/2015 Classification;Definite Place of Business;Situs — Gross Receipts
14-193 14-193 Rulings of the Tax Commissioner 12/29/2014 Definite Place of Business: Situs — Gross Receipts
14-190 14-190 Rulings of the Tax Commissioner 12/29/2014 An audit resulted in the assessment of consumer use tax on untaxed purchases of assets and other tangible personal property.
14-192 14-192 Rulings of the Tax Commissioner 12/29/2014 Virginia source income. Questionable documentation
14-187 14-187 Rulings of the Tax Commissioner 12/11/2014 Taxpayer failed to demonstrate the clear intent to abandon his Virginia domicile.
14-189 14-189 Rulings of the Tax Commissioner 12/11/2014 Taxpayer let time to file amended returns expire in both states.
14-188 14-188 Rulings of the Tax Commissioner 12/11/2014 TAX denied the subtraction on the basis that the income had not been included in the taxpayers' FAGI.
14-038 Attorney General's Opinion 10/01/2014 Applicable Law and Discussion