Document # Public Document # Document Type Date Issued Description
16-77 16-77 Rulings of the Tax Commissioner 05/11/2016 Nexus: Apportionment of income for corporate income tax purposes: Taxability of sales to Virginia customers.
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.
16-75 16-75 Rulings of the Tax Commissioner 05/11/2016 The burden of proving that the assessment is erroneous is upon the Taxpayer.
16-74 16-74 Rulings of the Tax Commissioner 05/10/2016 The clients should be reporting and remitting consumer use tax on the actual cost of materials.
16-72 16-72 Rulings of the Tax Commissioner 05/06/2016 Taxpayer's purchases, leases and rentals of tangible personal property qualify for exemption from the retail sales and use tax, on the effective date of the exemption certificate and thereafter until expiration.
16-73 16-73 Rulings of the Tax Commissioner 05/06/2016 Taxpayer has not provided any evidence that he regarded another state as his domicile.
16-70 16-70 Rulings of the Tax Commissioner 05/06/2016 Items purchased by, or on behalf of, a specific individual or patient and would be exempt of the tax. All bulk purchases not made on behalf of a specific individual would be taxable.
16-71 16-71 Rulings of the Tax Commissioner 05/06/2016 Research and Development Sales Tax Exemption  
16-69 16-69 Rulings of the Tax Commissioner 05/03/2016 Photography business specializing in weddings, events and portrait packages advised on the application of the retail sales and use tax to the flash drive device and service fees.
16-68 16-68 Rulings of the Tax Commissioner 05/03/2016 Meals and catering purchased by nonprofit organizations, churches and governmental entities
16-3 16-68 Tax Bulletins 05/02/2016 Meals and catering purchased by nonprofit organizations, churches and governmental entities
16-66 16-66 Rulings of the Tax Commissioner 05/02/2016 A taxpayer has the burden of proving that he or she has abandoned his or her Virginia domicile.
16-67 16-67 Rulings of the Tax Commissioner 05/02/2016 The Taxpayer's claim that his income is not subject to Virginia taxation has no basis in fact or Virginia law.
16-65 16-65 Rulings of the Tax Commissioner 04/29/2016 Local Mobile Property Tax
16-64 16-64 Rulings of the Tax Commissioner 04/22/2016 A ruling on the application of the retail sales tax to sales of meals and prepared foods.
16-58 16-58 Rulings of the Tax Commissioner 04/20/2016 Occasional Sale; Reorganization or Liquidation
16-63 16-63 Rulings of the Tax Commissioner 04/20/2016 Taxpayer filed the protective claim, well after the three year period had expired for any of the assessments at issue.
16-59 16-59 Rulings of the Tax Commissioner 04/20/2016 Application of tax to handling charges when such charges are in connection with the sale of tangible personal property.
16-60 16-60 Rulings of the Tax Commissioner 04/20/2016 Absent objective evidence that the Taxpayer was domiciled in State A, the Department finds the Taxpayer was a domiciliary resident of Virginia for the taxable year.
16-61 16-61 Rulings of the Tax Commissioner 04/20/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-54 16-54 Rulings of the Tax Commissioner 04/11/2016 Machinery and tools vs. Real property classification.
16-51 16-51 Rulings of the Tax Commissioner 04/11/2016 Foreign Source Income; Sales Factor
16-55 16-55 Rulings of the Tax Commissioner 04/11/2016 Department concludes that the service member and the husband did not share the same domicile prior to moving into Virginia.
16-52 16-52 Rulings of the Tax Commissioner 04/11/2016 Out-of-State Tax Credit; Appeals
16-56 16-56 Rulings of the Tax Commissioner 04/11/2016 Taxpayers who are not residents of Virginia but have Virginia source income are required to file a Virginia nonresident individual income tax return.