Document # Public Document # Document Type Date Issued Description
16-103 16-103 Rulings of the Tax Commissioner 05/25/2016 Manufacturing Exemption; Repair and replacements parts.
16-107 16-107 Rulings of the Tax Commissioner 05/25/2016 Out of state flooring contractor/subcontractor; Collection of tax.
16-104 16-104 Rulings of the Tax Commissioner 05/25/2016 Untaxed sales transactions.
16-97 16-97 Rulings of the Tax Commissioner 05/20/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-94 16-94 Rulings of the Tax Commissioner 05/20/2016 There are no exceptions to the three-year statute of limitations.
16-98 16-98 Rulings of the Tax Commissioner 05/20/2016 Virginia “conforms” to federal law in that it starts the computation of Virginia taxable income with FAGI.
16-95 16-95 Rulings of the Tax Commissioner 05/20/2016 The Taxpayer did not file sales and use tax returns for the periods in question.
16-99 16-99 Rulings of the Tax Commissioner 05/20/2016 VAC 10-110-40 B specifically defines income attributable to Virginia as “that which is received during the portion of the year in which the individual is a Virginia resident;
16-92 16-92 Rulings of the Tax Commissioner 05/20/2016 Taxpayer is not classified as a real property contractor
16-96 16-96 Rulings of the Tax Commissioner 05/20/2016 Taxpayer is engaged in the sale, installation and repair of telephone and communications systems and cabling.
16-100 16-100 Rulings of the Tax Commissioner 05/20/2016 Taxpayer was a Virginia domiciliary resident for the taxable year at issue and is liable for Virginia income tax on all income earned during the taxable year.
16-93 16-93 Rulings of the Tax Commissioner 05/20/2016 Any services provided in securing the tangible personal property are taxable, regardless of the fact that services provided may be separately stated or not
16-90 16-90 Rulings of the Tax Commissioner 05/19/2016 Assessment of consumer use tax on untaxed purchases of tangible personal property.
16-87 16-87 Rulings of the Tax Commissioner 05/19/2016 The activities conducted in the Warehouse were not ancillary to the Taxpayer's manufacturing activities.
16-91 16-91 Rulings of the Tax Commissioner 05/19/2016 Taxpayer claimed credit for income taxes paid on a composite nonresident return to two reciprocity states, which do not allow credits to be claimed on the composite returns.
16-88 16-88 Rulings of the Tax Commissioner 05/19/2016 Assessment of consumer use tax on untaxed purchases of tangible personal property.
16-89 16-89 Rulings of the Tax Commissioner 05/19/2016 Assessment of consumer use tax on untaxed purchases of tangible personal property.
16-86 16-86 Rulings of the Tax Commissioner 05/17/2016 Taxpayer was not an actual or domiciliary resident of Virginia,
16-84 16-84 Rulings of the Tax Commissioner 05/17/2016 Holding company for subsidiary companies; Intercompany Accounting; Leases and Rentals; Resale Exemption
16-85 16-85 Rulings of the Tax Commissioner 05/17/2016 Medical devices as classified by the Food and Drug Administration
16-83 16-83 Rulings of the Tax Commissioner 05/16/2016 The extent the Taxpayers may have taxable income from the sale of milk base depends on the application of the IRC and other applicable federal law
16-80 16-80 Rulings of the Tax Commissioner 05/16/2016 Assessment of sales tax on untaxed sales of tangible personal property, and withholding tax on employee wages paid for services performed in Virginia.
16-81 16-81 Rulings of the Tax Commissioner 05/16/2016 Underreporting resulted from an issue regarding proper application of the tax.
16-82 16-82 Rulings of the Tax Commissioner 05/16/2016 Statute of limitations on refunds to overpayment credits
16-79 16-79 Rulings of the Tax Commissioner 05/11/2016 Taxpayer was not eligible to take a subtraction for long-term capital gain under Va. Code § 58.1-322 C 35.