Document # Public Document # Document Type Date Issued Description
17-17 17-17 Rulings of the Tax Commissioner 03/13/2017 A definite place of business in the City; Exclusions From Gross Receipts; Situs - Wholesaler
17-18 17-18 Rulings of the Tax Commissioner 03/13/2017 The provisions of Va. Code § 58.1-499 D are clear and do not provide the Department with any discretion in enforcing the three-year limitations period to apply for a refund
17-16 17-16 Rulings of the Tax Commissioner 03/10/2017 County may have relied on inaccurate information when determining the value of the inventory.
17-14 17-14 Rulings of the Tax Commissioner 03/10/2017 Taxpayer should properly be classified as a financial services business for Virginia BPOL tax purposes.
17-15 17-15 Rulings of the Tax Commissioner 03/10/2017 A locality may impose both a merchant's capital tax and a business tangible personal property tax on its taxpayers.
17-12 17-12 Rulings of the Tax Commissioner 03/03/2017 Taxpayer did not charge and remit the retail sales tax on the sale of party packages.
17-19 17-19 Rulings of the Tax Commissioner 03/02/2017 VERIZON ONLINE LLC
v. Record No. 151955
JOSEPH A. HORBAL, COMMISSIONER OF THE REVENUE FOR CHESTERFIELD COUNTY
17-11 17-11 Rulings of the Tax Commissioner 02/28/2017 Statute of Limitations
17-8 Rulings of the Tax Commissioner 02/27/2017 Taxpayer's brokerage services involved collecting payments from the Shippers and remitting them to the motor carriers
17-10 17-10 Rulings of the Tax Commissioner 02/24/2017 The County classified the Taxpayer as a contractor for BPOL purposes.
17-9 17-9 Rulings of the Tax Commissioner 02/17/2017 Statute of Limitation
17-13 17-13 Rulings of the Tax Commissioner 02/15/2017 2017 2nd Quarter Interest Rates
17-1 17-7 Tax Bulletins 02/06/2017 Fixed-Date Conformity
17-7 17-7 Rulings of the Tax Commissioner 02/06/2017 Fixed-date conformity
17-4 Rulings of the Tax Commissioner 02/02/2017 Food Tax Reduction Program
17-5 Rulings of the Tax Commissioner 02/02/2017 Taxpayers erroneously filed a joint Virginia nonresident income tax return.
17-6 Rulings of the Tax Commissioner 02/02/2017 Taxpayers did not make a written request as to whether they could claim the subtraction to prove erroneous advice received from the Department.
17-2 17-2 Rulings of the Tax Commissioner 01/19/2017 The Taxpayer has not met its burden of proof that the assessment is incorrect.
17-3 17-3 Rulings of the Tax Commissioner 01/19/2017 Foreign source income: Sales Factor; Gain from Sale of Stock
17-1 17-1 Rulings of the Tax Commissioner 01/12/2017 Out of State Tax Credit
16-219 16-219 Rulings of the Tax Commissioner 12/22/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-216 16-216 Rulings of the Tax Commissioner 12/22/2016 Tax Commissioner ruled that a business selling and installing upholstery, vinyl tops, and auto glass would be subject to the annual litter tax.
16-220 16-220 Rulings of the Tax Commissioner 12/22/2016 The Servicemembers Civil Relief Act
16-217 16-217 Rulings of the Tax Commissioner 12/22/2016 Taxpayer has the burden of proving the assessment to be invalid.
16-218 16-218 Rulings of the Tax Commissioner 12/22/2016 Taxpayer had not filed a Virginia individual income tax return.