Document # Public Document # Document Type Date Issued Description
16-221 16-221 Rulings of the Tax Commissioner 05/28/2016 2016 LEGISLATIVE SUMMARY
16-108 16-108 Rulings of the Tax Commissioner 05/26/2016 The burden of proof is upon the Taxpayer to establish a correction to an assessment that it appeals
16-105 16-105 Rulings of the Tax Commissioner 05/25/2016 Taxpayers cannot be held as corporate officers as defined under Va. Code § 58.1-1813 for the periods in question.
16-102 16-102 Rulings of the Tax Commissioner 05/25/2016 Broadcasting Exemption
16-106 16-106 Rulings of the Tax Commissioner 05/25/2016 Nonprescription Drugs Exemption
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.
16-84 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
16-86 16-86 Rulings of the Tax Commissioner 05/17/2016 Taxpayer was not an actual or domiciliary resident of Virginia,