Document # Public Document # Document Type Date Issued Description
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
16-51 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.
16-48 16-48 Rulings of the Tax Commissioner 04/11/2016 Fuel used directly in the manufacture of products for sale or resale qualifies for the sales tax exemption.
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.
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.
16-53 16-53 Rulings of the Tax Commissioner 04/11/2016 Taxpayers 2014 Virginia resident income tax return had some itemized deductions denied.
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.
16-50 16-50 Rulings of the Tax Commissioner 04/11/2016 Both pre-packaged single serve ice cream and soft serve ice cream sold by ice cream trucks are predominantly sold for immediate consumption and are subject to the full retail sales tax rate.
16-54 16-54 Rulings of the Tax Commissioner 04/11/2016 Machinery and tools vs. Real property classification.
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
16-47 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.
16-39 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
16-36 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
16-38 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.
16-35 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.
16-34 16-34 Rulings of the Tax Commissioner 03/23/2016 Small Business Health Care Tax Credit
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.