Document # Public Document # Document Type Date Issued Description
17-98 17-98 Rulings of the Tax Commissioner 06/12/2017 GUIDELINES FOR RETAIL SALES AND USE TAX REFUND CLAIM PROCEDURES
17-95 17-95 Rulings of the Tax Commissioner 06/09/2017 Calculation of BPOL tax - estimate of gross receipts for first year of business
17-92 17-92 Rulings of the Tax Commissioner 06/09/2017 The statutes are clear and do not provide any discretion to allow for a refund beyond the statute of limitations.
17-96 17-96 Rulings of the Tax Commissioner 06/09/2017 Filing extensions and other tax benefits to members of the Armed Forces serving in combat zones.
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.
17-94 17-94 Rulings of the Tax Commissioner 06/09/2017 Gross receipts from Internet access services
17-91 17-91 Rulings of the Tax Commissioner 06/09/2017 Department's pro-rata approach that accurately reflects the nature of a distribution from a retirement plan should be used.
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
17-83 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.
17-86 17-86 Rulings of the Tax Commissioner 06/02/2017 Taxpayer was required to file Virginia income tax returns.
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.
17-79 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.
17-72 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.