Document # Public Document # Document Type Date Issued Description
16-57 16-57 Rulings of the Tax Commissioner 04/11/2016 An employee who resided in Virginia, while performing services outside of Virginia, must have tax withheld regardless of where the employee works.
16-49 16-49 Rulings of the Tax Commissioner 04/11/2016 The true object of a security system that is non-monitored constitutes the sale of tangible personal property, a taxable transaction, unless the installer receives a valid exemption certificate that exempts the entire transaction.
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
16-47 16-47 Rulings of the Tax Commissioner 04/07/2016 A taxpayer's requirement to file a Virginia income tax return is Virginia law. Merely filing a federal income tax return does not satisfy the requirement to file a Virginia income tax return.
16-43 16-43 Rulings of the Tax Commissioner 04/07/2016 The audit assessment is based on information provided by ABC. The burden of proof is upon the Taxpayer to prove that the assessment is incorrect.
16-45 16-45 Rulings of the Tax Commissioner 04/07/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-46 16-46 Rulings of the Tax Commissioner 04/07/2016 Definite Place of Business;Classification; Situs and Gross Receipts Sitused to Different Locality
16-39 16-39 Rulings of the Tax Commissioner 03/31/2016 Taxpayer was a Virginia domiciliary resident for the taxable year and was subject to Virginia income tax on all income earned during that year
16-41 16-41 Rulings of the Tax Commissioner 03/31/2016 As a domiciliary resident of Virginia and an actual resident of the District of Columbia, the wife was required to file a resident return in each jurisdiction.
16-42 16-42 Rulings of the Tax Commissioner 03/31/2016 Local Mobile Property Tax
16-38 16-38 Rulings of the Tax Commissioner 03/24/2016 The burden of proof is on the Taxpayers to show they were not subject to income tax in Virginia.
16-36 16-36 Rulings of the Tax Commissioner 03/24/2016 Untaxed sales.
16-37 16-37 Rulings of the Tax Commissioner 03/24/2016 Procedural issues
16-34 16-34 Rulings of the Tax Commissioner 03/23/2016 Small Business Health Care Tax Credit
16-35 16-35 Rulings of the Tax Commissioner 03/23/2016 The fact that the Taxpayer was not immediately notified of its filing deficiency is not a sufficient basis to abate any portion of the assessed tax, penalties or interest.
16-33 15-33 Rulings of the Tax Commissioner 03/23/2016 The burden of proof is on the Taxpayers to show they were not subject to income tax in Virginia.
16-31 16-31 Rulings of the Tax Commissioner 03/18/2016 The burden of proving a change of domicile remains with the Taxpayer.
16-32 16-32 Rulings of the Tax Commissioner 03/18/2016 The clerk of the county is thoroughly familiar with the property and local market conditions. Placing a value on real estate is entirely his responsibility when the value must be determined for recordation tax purposes.
16-28 16-28 Rulings of the Tax Commissioner 03/17/2016 Consolidated filing status
16-29 16-29 Rulings of the Tax Commissioner 03/17/2016 The Taxpayer's claim that she is not required to pay income tax has no basis in fact or Virginia law.
16-2 16-27 Tax Bulletins 03/16/2016 2016 Second Quarter Interest Rates
16-27 16-27 Rulings of the Tax Commissioner 03/16/2016 2016 Second Quarter Interest Rates
16-23 16-23 Rulings of the Tax Commissioner 03/16/2016 UBFT does not qualify for the credit under Va. Code § 58.1¬-332.
16-26 16-26 Rulings of the Tax Commissioner 03/10/2016 The Taxpayer has failed to provide any documentation to show the Department's assessment is incorrect.