Document # Public Document # Document Type Date Issued Description
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."
15-138 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.
15-134 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
15-5 15-132 Tax Bulletins 06/25/2015 IMPORTANT INFORMATION REGARDING THE FOREST PRODUCTS TAX
15-132 15-132 Rulings of the Tax Commissioner 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
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