Document # Public Document # Document Type Date Issued Description
17-56 17-56 Rulings of the Tax Commissioner 04/26/2017 Taxpayer failed to present adequate documentation to substantiate its appeal.
17-57 17-57 Rulings of the Tax Commissioner 04/26/2017 Right of way fees are not fees that are administered by the Department.
17-55 17-55 Rulings of the Tax Commissioner 04/19/2017 Items listed in the appeal did not meet criteria of the exemption statute
17-53 17-53 Rulings of the Tax Commissioner 04/19/2017 Major Research and Development Expenses Tax Credit Guidelines
17-52 17-52 Rulings of the Tax Commissioner 04/19/2017 Research and Development Expenses Tax Credit Guidelines
(For Taxable Years Beginning on or After January 1, 2016)
17-54 17-54 Rulings of the Tax Commissioner 04/19/2017 Taxpayer was making purchases supplies on which the sales tax was not paid to vendors nor the use tax accrued and remitted to the Department.
17-38 17-38 Rulings of the Tax Commissioner 04/11/2017 Converters are intangible property exempt from BTPP tax under Va. Code § 58.1-1101 A 2a.
17-51 17-51 Rulings of the Tax Commissioner 04/06/2017 Statute of Limitations
17-48 17-48 Rulings of the Tax Commissioner 04/06/2017 Taxpayer's 100% natural latex mattresses did not qualify for the exemption
17-49 17-49 Rulings of the Tax Commissioner 04/06/2017 Taxpayer was required to file Virginia income tax returns.
17-47 17-47 Rulings of the Tax Commissioner 04/06/2017 The burden of proving that the assessment is incorrect is upon the Taxpayer
17-50 17-50 Rulings of the Tax Commissioner 04/06/2017 Virginia source income earned working from home.
17-44 17-44 Rulings of the Tax Commissioner 04/03/2017 Taxpayer remained taxable as a domiciliary resident of Virginia for the taxable year.
17-45 17-45 Rulings of the Tax Commissioner 04/03/2017 Taxpayer's claim that it is not required to pay income tax has no basis in fact or Virginia law.
17-46 17-46 Rulings of the Tax Commissioner 04/03/2017 Land preservation tax credit
17-42 17-42 Rulings of the Tax Commissioner 04/03/2017 Recyclable Materials Processing Equipment Tax Credit Guidelines
17-43 17-43 Rulings of the Tax Commissioner 04/03/2017 Agricultural Exemption; Statute of Limitations
17-41 17-41 Rulings of the Tax Commissioner 03/29/2017 Commercial domicile; Insufficient documentation provided
17-36 17-36 Rulings of the Tax Commissioner 03/28/2017 Virginia retail sales and use tax application to the sale of textbooks by independent retailers to colleges and other institutions of learning.
17-37 17-37 Rulings of the Tax Commissioner 03/28/2017 Taxpayer was not eligible to claim the subtraction for a long-term capital gain
17-35 17-35 Rulings of the Tax Commissioner 03/28/2017 Virginia retail sales and use tax - equipment used in land clearing business.
17-28 17-28 Rulings of the Tax Commissioner 03/23/2017 Taxpayer sells prewritten canned software programs
17-29 17-29 Rulings of the Tax Commissioner 03/23/2017 Taxpayer incurred use tax liability and failed to file sales and use tax returns
17-25 17-25 Rulings of the Tax Commissioner 03/17/2017 Married individuals who are federal and/or state employees are not required to combine their salaries for purposes of Va. Code § 58.1-322 C 24.
17-26 17-26 Rulings of the Tax Commissioner 03/17/2017 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.