Document # Public Document # Document Type Date Issued Description
16-82 16-82 Rulings of the Tax Commissioner 05/16/2016 Statute of limitations on refunds to overpayment credits
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.
16-77 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.
16-76 16-76 Rulings of the Tax Commissioner 05/11/2016 Taxpayer has provided additional documentation, the audit will be returned to the audit staff to review the additional documentation
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.
16-70 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  
16-72 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.
16-68 16-68 Rulings of the Tax Commissioner 05/03/2016 Meals and catering purchased by nonprofit organizations, churches and governmental entities
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.
16-66 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.
16-3 16-68 Tax Bulletins 05/02/2016 Meals and catering purchased by nonprofit organizations, churches and governmental entities
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.
16-61 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.
16-58 16-58 Rulings of the Tax Commissioner 04/20/2016 Occasional Sale; Reorganization or Liquidation
16-62 16-62 Rulings of the Tax Commissioner 04/20/2016 Resident Trust; Trust is entitled to a Credit for income tax paid to another state
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.
16-63 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.