Document # Public Document # Document Type Date Issued Description
16-215 16-215 Rulings of the Tax Commissioner 12/16/2016 Food Crop Donation Tax Credit Guidelines
16-7 16-211 Tax Bulletins 12/14/2016 First Quarter Interest Rates 2017
16-212 16-212 Rulings of the Tax Commissioner 12/14/2016 Department considered any extended active duty period exceeding 90 consecutive days to satisfy the requirement of Va. Code § 58.1-322 C 23, even if the period occurs over two taxable years.
16-213 16-213 Rulings of the Tax Commissioner 12/14/2016 Taxpayer reported a Virginia tax liability, but reported no corresponding Virginia withholding.
16-211 16-211 Rulings of the Tax Commissioner 12/14/2016 First Quarter Interest Rates 2017
16-214 16-214 Rulings of the Tax Commissioner 12/14/2016 Taxpayer has the burden of proving that he or she abandoned his or her Virginia domicile
16-209 16-209 Rulings of the Tax Commissioner 12/08/2016 Taxpayers have failed to provide sufficient documentation on which the Department could make an informed decision concerning the disability subtraction.
16-208 16-208 Rulings of the Tax Commissioner 12/07/2016 Taxpayer is registered with the Department as a dealer, it was not the dealer who made the retail sales in question.
16-206 16-206 Rulings of the Tax Commissioner 12/01/2016 The assessment at issue was made based on the best information available to the Department pursuant to Va. Code § 58.1-111.
16-207 16-207 Rulings of the Tax Commissioner 12/01/2016 Taxpayers properly claimed the subtraction for the annuity distribution.
16-204 16-204 Rulings of the Tax Commissioner 12/01/2016 Taxpayer has provided no evidence of residing outside of Virginia during the taxable year at issue and is therefore subject to tax.
16-205 16-205 Rulings of the Tax Commissioner 12/01/2016 Taxpayer's employer stopped withholding Virginia income tax. Documentation not received on withholding payments.
16-199 16-199 Rulings of the Tax Commissioner 10/14/2016 Taxpayer did not maintain proper records as required by law.
16-198 16-198 Rulings of the Tax Commissioner 10/13/2016 Taxpayer was required to file Virginia resident individual income tax returns
16-194 16-194 Rulings of the Tax Commissioner 10/13/2016 Form ST-13A Clarification
16-195 16-195 Rulings of the Tax Commissioner 10/13/2016 Internet Tax Freedom Act; Cellular services provider
16-197 16-197 Rulings of the Tax Commissioner 10/13/2016 For an item to qualify for the industrial manufacturing exemption, it must be used directly in the production process and it must also be indispensable and an immediate part of the production process.
16-193 16-193 Rulings of the Tax Commissioner 10/03/2016 Guidelines Regarding Crowdfunding Investments that Qualify for Tax Credits
16-6 16-192 Tax Bulletins 09/23/2016 2016 Fourth Quarter Interest Rates
16-192 16-192 Rulings of the Tax Commissioner 09/22/2016 2016 Fourth Quarter Interest Rates
16-191 16-191 Rulings of the Tax Commissioner 09/20/2016 Person subject to tax
16-190 16-190 Rulings of the Tax Commissioner 09/20/2016 Assessments of sales tax on untaxed sales of tangible personal property and use tax on untaxed purchases of tangible personal property.
16-188 16-188 Rulings of the Tax Commissioner 09/19/2016 Statute of limitations
16-189 16-189 Rulings of the Tax Commissioner 09/19/2016 Taxpayer was not a domiciliary resident of Virginia as of the taxable year.
16-187 16-187 Rulings of the Tax Commissioner 09/19/2016 College Savings Account Deduction; Long-Term Capital Gain Subtraction