Document # Public Document # Document Type Date Issued Description
16-15 16-15 Rulings of the Tax Commissioner 03/03/2016 Accounting support services are sufficient to create nexus for corporate income tax purposes. Withholding
16-14 16-14 Rulings of the Tax Commissioner 03/02/2016 Taxpayer maintained a place of abode for more than 183 days in Virginia during 2012 and was subject to tax as a resident.
16-13 16-13 Rulings of the Tax Commissioner 03/01/2016 The Code of Virginia does not permit taxpayers to file appeals of local real property tax assessments with the Department
16-12 16-12 Rulings of the Tax Commissioner 02/29/2016 The Department was not a party to the divorce agreement, and is not bound by its provisions.
16-11 16-11 Rulings of the Tax Commissioner 02/29/2016 Taxpayer was neither an actual or domiciliary resident under Virginia law during the tax year in question.
16-10 16-10 Rulings of the Tax Commissioner 02/29/2016 The Taxpayer's orders indicate the husband was called to National Guard duty and not active duty. Thus, the Taxpayers were not eligible for the active duty subtraction.
16-9 16-9 Rulings of the Tax Commissioner 02/25/2016 Court Case
16-8 16-8 Rulings of the Tax Commissioner 02/25/2016 Court Case
16-7 16-7 Rulings of the Tax Commissioner 02/23/2016 Court Case
16-6 16-6 Rulings of the Tax Commissioner 02/05/2016 FIXED-DATE CONFORMITY
16-1 16-6 Tax Bulletins 02/05/2016 FIXED-DATE CONFORMITY
16-4 16-4 Rulings of the Tax Commissioner 02/03/2016 An audit resulted in the assessment of use tax on purchases of expensed purchases and assets.
16-5 16-5 Rulings of the Tax Commissioner 02/03/2016 Assessment of consumer use tax on various purchases of tangible personal property.
16-2 16-2 Rulings of the Tax Commissioner 02/02/2016 Taxpayer did not file a timely appeal.
16-3 16-3 Rulings of the Tax Commissioner 02/02/2016 A taxpayer must first file an appeal with the locality in which the appealable event occurred.
16-1 16-1 Rulings of the Tax Commissioner 02/02/2016 Assessment issued on various purchases and sales for which: (i) no tax was charged, (ii) partial tax was charged, and (iii) invalid exemption certificates were accepted to support exempt sales
15-238 15-238 Rulings of the Tax Commissioner 12/31/2015 Taxpayer is eligible for the nonresident withholding exception
15-253 15-253 Rulings of the Tax Commissioner 12/28/2015 The Department cannot extend the time established by law to claim or transfer any unused Credit.
15-213 15-213 Rulings of the Tax Commissioner 12/24/2015 The burden of proving that the domicile has been changed lies with the person alleging the change, and that information has not been provided.
15-248 15-248 Rulings of the Tax Commissioner 12/23/2015 The Department determined that the Taxpayers were domiciliary residents of Virginia.
15-252 15-252 Rulings of the Tax Commissioner 12/23/2015 After the statute of limitations expired for a refund the Taxpayer requested that the overpayment be credited on the following year's return, which under the Code of VA is not allowed.
15-245 15-245 Rulings of the Tax Commissioner 12/23/2015 Taxpayer's amended return requesting a refund of Virginia individual income tax paid for the 2009 taxable was made after the statute of limitations had expired.
15-249 15-249 Rulings of the Tax Commissioner 12/23/2015 A taxpayer, may not claim a credit on her Virginia return for tax paid to another state to the extent the tax was refunded.
15-242 15-242 Rulings of the Tax Commissioner 12/23/2015 Requirement met necessary to document exempt purchases of medicines and drugs by medical entities
15-246 15-246 Rulings of the Tax Commissioner 12/23/2015 Taxpayers income was neither earned income nor business income reported on Schedule C, the Taxpayers did not qualify for the border state computation.