Document # Public Document # Document Type Date Issued Description
16-161 16-161 Rulings of the Tax Commissioner 08/09/2016 Filing requirements of a testamentary trust.
16-159 16-159 Rulings of the Tax Commissioner 08/05/2016 Assessment of consumer use tax on untaxed purchases of tangible personal property and sales tax on untaxed engine diagnostic services.
16-160 16-160 Rulings of the Tax Commissioner 08/05/2016 The Department's representative, erroneously advised the Taxpayer in writing that she was eligible for the subtraction. which she was not
16-157 16-157 Rulings of the Tax Commissioner 08/03/2016 The Taxpayer has provided no objective evidence that he was not a resident of Virginia during the taxable year.
16-158 16-158 Rulings of the Tax Commissioner 08/03/2016 Virginia law does not necessarily allow a taxpayer to claim a credit for the total amount of tax paid to another state.
16-155 16-155 Rulings of the Tax Commissioner 08/03/2016 Equipment leases; Financial leases; Tangible personal property
16-156 16-156 Rulings of the Tax Commissioner 08/03/2016 Taxpayer did not receive an exemption certificate from the customer to support the customer's claim that it was exempt from the tax.
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.
16-151 16-151 Rulings of the Tax Commissioner 07/28/2016 Taxpayers provided no evidence of the husband establishing a domicile in State B.
16-152 16-152 Rulings of the Tax Commissioner 07/28/2016 An erroneous refund is considered an underpayment of tax on the date the refund is made.
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
16-141 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.
16-143 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.
16-137 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