Document # Public Document # Document Type Date Issued Description
15-182 15-182 Rulings of the Tax Commissioner 09/24/2015 A taxpayer has the burden of proving that he or she abandoned his or her Virginia domicile. If the information is inadequate to meet this burden, the Department must conclude that he or she intended to remain indefinitely in Virginia.
15-179 15-179 Rulings of the Tax Commissioner 09/24/2015 The Taxpayer made exempt sales that were disallowed because there were no valid or properly completed exemption certificates supporting the exempt sales.
15-183 15-183 Rulings of the Tax Commissioner 09/24/2015 Taxpayer moved to Virginia and established domicile in August of the taxable year at issue. Because the taxpayer was not a resident of Virginia for the entire taxable year, he was required to file a part-year resident return.
15-180 15-180 Rulings of the Tax Commissioner 09/24/2015 The Taxpayer was given the opportunity to provide a complete appeal prior to the expiration of the statute of limitations to appeal, and it has not been filed.
15-184 15-184 Rulings of the Tax Commissioner 09/24/2015 Business bad debts: Employee- Shareholder responsible for loan payback
15-181 15-181 Rulings of the Tax Commissioner 09/24/2015 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia. Taxpayer has failed to meet this burden
15-185 15-185 Rulings of the Tax Commissioner 09/24/2015 Taxpayer did not file a Virginia income tax return, the Department made an assessment based on the information it had available pursuant to Va. Code § 58.1-111.
15-176 15-176 Rulings of the Tax Commissioner 09/23/2015 Taxpayer failed to maintain adequate records during the audit period to substantiate actual sales tax liabilities.
15-177 15-177 Rulings of the Tax Commissioner 09/23/2015 The service member maintained significant connections with State A and did not establish a Virginia domicile for the taxable year. The spouse did not and was a Virginia resident subject to tax.
15-178 15-178 Rulings of the Tax Commissioner 09/23/2015 Taxpayer could not establish domicile in State A until he established his physical presence there with the necessary intent to remain permanently or indefinitely. Taxpayer remained taxable as a domiciliary resident of Virginia for the entire taxable year.
15-175 15-175 Rulings of the Tax Commissioner 09/21/2015 2015 Fourth Quarter Interest Rates
15-7 15-175 Tax Bulletins 09/21/2015 2015 Fourth Quater Interest Rates
15-174 15-174 Rulings of the Tax Commissioner 09/10/2015 Taxpayer, a provider of information technology services, has a definite place of business in the Town. If its employees are not working at customer facilities on a regular and continuous basis, thus not required to get a business license for each customer location.
15-173 15-173 Rulings of the Tax Commissioner 09/08/2015 The Department determined in P.D. 15-18 that the pollution control equipment at issue did not qualify for the exemption from the M&T tax allowed under Va. Code § 58.1­-3660 because it was not certified as pollution control equipment as of the 2013 tax day.
15-165 15-165 Rulings of the Tax Commissioner 09/02/2015 The Taxpayers did not successfully abandon their Virginia domicile as of the taxable year in question.
15-172 15-172 Rulings of the Tax Commissioner 08/25/2015 Tax Commissioner concluded that a real property contractor could purchase furniture and other freestanding items provided in connection with the construction of real property exempt of the sales and use tax using the sale for resale exemption certificate.
15-169 15-169 Rulings of the Tax Commissioner 08/18/2015 The Taxpayer's claim that his income is not subject to Virginia taxation has no basis in fact or Virginia law. Treasury Offset Program
15-162 15-162 Rulings of the Tax Commissioner 08/18/2015 The auditors estimate produced underreported sales at a very high level; Compliance penalty for tax collected but not remitted
15-166 15-166 Rulings of the Tax Commissioner 08/18/2015 Taxpayer's Virginia payroll factor was based on the amount of employee wages the Taxpayer reported to the Virginia Employment Commission. The Taxpayer employees worked exclusively overseas should have been excluded from the payroll factor numerator.
15-170 15-170 Rulings of the Tax Commissioner 08/18/2015 Deduction from gross receipts; Definite place of business,General payroll apportionment formula
15-163 15-163 Rulings of the Tax Commissioner 08/18/2015 Virginia Code § 58.1-1823 does not provide for any exceptions to the three year limitations period other than those stated in the statute, which are not applicable in this case.
15-167 15-167 Rulings of the Tax Commissioner 08/18/2015 P.D. 09-85 clearly states that when an original return is not filed within the extended period of time, the extension becomes void and such return is processed as if no extension was granted.
15-171 15-171 Rulings of the Tax Commissioner 08/18/2015 Payroll apportionment, Gross receipts,Definite place of business
15-164 15-164 Rulings of the Tax Commissioner 08/18/2015 Taxpayers failed to file the proper Virginia income tax return.
15-168 15-168 Rulings of the Tax Commissioner 08/18/2015 The Taxpayers did not own the assets for which the contributions were disbursed. Therefore, the Taxpayers would not be considered to be the contributors and would not be eligible to claim the deduction for contributions made to the three Virginia 529 college savings accounts.