17-93 |
17-93 |
Rulings of the Tax Commissioner |
06/09/2017 |
Situs of gross receipts in order to claim the correct out-of-state deduction. |
17-88 |
17-88 |
Rulings of the Tax Commissioner |
06/08/2017 |
Use tax was not computed and remitted on the labor charges. |
17-89 |
17-89 |
Rulings of the Tax Commissioner |
06/08/2017 |
Filing Requirements |
17-90 |
17-90 |
Rulings of the Tax Commissioner |
06/08/2017 |
Once a determination of the Department has been appealed to a circuit court, the correctness of any challenged assessment becomes a matter for the court to decide. |
17-5 |
17-87 |
Tax Bulletins |
06/07/2017 |
IMPORTANT INFORMATION REGARDING NEW ADMINISTRATIVE FEES
|
17-87 |
17-87 |
Rulings of the Tax Commissioner |
06/07/2017 |
IMPORTANT INFORMATION REGARDING NEW ADMINISTRATIVE FEES |
17-86 |
17-86 |
Rulings of the Tax Commissioner |
06/02/2017 |
Taxpayer was required to file Virginia income tax returns. |
17-83 |
17-83 |
Rulings of the Tax Commissioner |
06/02/2017 |
Collection of tax and remittance of tax to the Department. |
17-84 |
17-84 |
Rulings of the Tax Commissioner |
06/02/2017 |
Purchase of fencing |
17-85 |
17-85 |
Rulings of the Tax Commissioner |
06/02/2017 |
Taxpayer was not a “corporate officer” for purposes of converting the withholding tax assessments |
17-82 |
17-82 |
Rulings of the Tax Commissioner |
06/02/2017 |
Assessment of use taxes on untaxed purchases of equipment and supplies used in a wastepaper recycling operation. |
17-79 |
17-79 |
Rulings of the Tax Commissioner |
06/01/2017 |
Taxpayer's refund request falls within the definition of an appealable event for BPOL tax purposes. |
17-80 |
17-80 |
Rulings of the Tax Commissioner |
06/01/2017 |
A taxpayer may file an appeal with the Department only after a final determination has been issued by a locality. |
17-81 |
17-81 |
Rulings of the Tax Commissioner |
06/01/2017 |
A taxpayer may file an appeal with the Department only after a final determination has been issued by a locality. |
17-71 |
17-71 |
Rulings of the Tax Commissioner |
05/23/2017 |
Taxpayer has sufficient activity in Virginia to require it to register for the collection and remittance of the Virginia retail sales and use tax. |
17-75 |
17-75 |
Rulings of the Tax Commissioner |
05/23/2017 |
The Department estimated the Taxpayers' 2013 Virginia tax liability based on the federal record. |
17-72 |
17-72 |
Rulings of the Tax Commissioner |
05/23/2017 |
Department finds that the Taxpayer remained domiciled in Virginia for the taxable years. |
17-76 |
17-76 |
Rulings of the Tax Commissioner |
05/23/2017 |
Every resident estate or trust is required to file a Virginia fiduciary income tax return if it is required to file a federal income tax return or it has any Virginia taxable income. |
17-73 |
17-73 |
Rulings of the Tax Commissioner |
05/23/2017 |
The burden of proof is on the Taxpayer to show she was not subject to Virginia income tax. |
17-77 |
17-77 |
Rulings of the Tax Commissioner |
05/23/2017 |
The claim that the Taxpayer's income was not subject to Virginia taxation has no basis in fact or Virginia law. |
17-74 |
17-74 |
Rulings of the Tax Commissioner |
05/23/2017 |
The Taxpayer is responsible for properly deducting withholding from wages earned by employees and timely remitting such withholding to the Department. |
17-78 |
17-78 |
Rulings of the Tax Commissioner |
05/23/2017 |
Under circumstances where the IRS has audited the FAGI of an individual, the Department does not look behind the IRS's final determination. |
17-70 |
17-70 |
Rulings of the Tax Commissioner |
05/19/2017 |
State contractor's license is not required in order to be classified as a contractor for BPOL tax purposes. |
17-69 |
17-69 |
Rulings of the Tax Commissioner |
05/15/2017 |
DEPARTMENT-ISSUED EXEMPTION CERTIFICATES REQUIRED BEGINNING JANUARY 1, 2018
|
17-4 |
17-69 |
Tax Bulletins |
05/15/2017 |
DEPARTMENT-ISSUED EXEMPTION CERTIFICATES REQUIRED BEGINNING JANUARY 1, 2018 |