Document # Public Document # Document Type Date Issued Description
16-149 16-149 Rulings of the Tax Commissioner 07/28/2016 Assessment of consumer use tax on untaxed purchases of assets and expensed purchases.
16-153 16-153 Rulings of the Tax Commissioner 07/28/2016 Taxpayer abandoned her Virginia domicile when she moved to State A to begin employment with the State A employer.
16-150 16-150 Rulings of the Tax Commissioner 07/28/2016 Denial of the NY MCTMT is attributable to the fact that New York has imposed a tax that is significantly different from Virginia's income tax.
16-148 16-148 Rulings of the Tax Commissioner 07/22/2016 The Taxpayers have failed to show the Department's assessment is incorrect.
16-147 16-147 Rulings of the Tax Commissioner 07/20/2016 Virginia law does not necessarily allow a taxpayer to claim a credit for the total amount of tax paid to another state.
16-146 16-146 Rulings of the Tax Commissioner 07/06/2016 Research and Development Expenses Tax Credit Guidelines
16-143 16-143 Rulings of the Tax Commissioner 06/27/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-140 16-140 Rulings of the Tax Commissioner 06/27/2016 The transaction for the purchase of prepaid delivery service does not provide any tangible personal property,and the transaction is not subject to the Virginia retail sales tax
16-144 16-144 Rulings of the Tax Commissioner 06/27/2016 Taxpayers were not eligible to claim a credit for income tax paid to Maryland on their Virginia income tax returns.
16-141 16-141 Rulings of the Tax Commissioner 06/27/2016 Apportionment Factors: Commercial Domicile
16-142 16-142 Rulings of the Tax Commissioner 06/27/2016 Nexus of Corporate Partners: Sales Factor
16-139 16-139 Rulings of the Tax Commissioner 06/27/2016 The Taxpayer did not provide evidence that it relied upon written advice from the Department.
16-136 16-136 Rulings of the Tax Commissioner 06/24/2016 Servicemembers Civil Relief Act; Domicile
16-137 16-137 Rulings of the Tax Commissioner 06/24/2016 The Taxpayer had not abandoned its Virginia domicile
16-133 16-133 Rulings of the Tax Commissioner 06/24/2016 Exemption for durable medical equipment and devices.
16-138 16-138 Rulings of the Tax Commissioner 06/24/2016 Part-Year Residents
16-135 16-135 Rulings of the Tax Commissioner 06/24/2016 Application of the retail sales and use tax to the purchase and sale of computer software and the corporate income tax on gross receipts
16-132 16-132 Rulings of the Tax Commissioner 06/23/2016 The Servicemembers Civil Relief Act; Domicile
16-131 16-131 Rulings of the Tax Commissioner 06/23/2016 Assessment of consumer use tax on untaxed purchases of tangible personal property.
16-128 16-128 Rulings of the Tax Commissioner 06/22/2016 Taxpayer spent more than 183 days living in Virginia and would be considered to be a Virginia resident for income tax purposes.
16-125 16-125 Rulings of the Tax Commissioner 06/22/2016 Taxpayers are considered to be part-year residents and would be eligible to file a part-year return.
16-129 16-129 Rulings of the Tax Commissioner 06/22/2016 Ineligible subtraction.
16-126 16-126 Rulings of the Tax Commissioner 06/22/2016 Erroneous refund results from “a misrepresentation of a material fact by the taxpayer including inadvertent taxpayer errors," and is collectible by the Department.
16-130 16-130 Rulings of the Tax Commissioner 06/22/2016 Taxpayers did not prove that the gain from the sale of State A property was attributable to their period of residence outside Virginia.
16-123 16-123 Rulings of the Tax Commissioner 06/22/2016 The taxpayer was a responsible officer of the business and that the outstanding tax assessments of the business were properly converted to the taxpayer