Document # Public Document # Document Type Date Issued Description
15-161 15-161 Rulings of the Tax Commissioner 08/14/2015 Multiple legal entities are operating out of a single definite place of business and the documentation provided fails to clearly identify which activities are being conducted by which legal entity.
15-159 15-159 Rulings of the Tax Commissioner 08/13/2015 Taxpayer should have been classified as a wholesale merchant for the tax years at issue
15-160 15-160 Rulings of the Tax Commissioner 08/13/2015 If a taxpayer meets none of the requirements to be a telephone company pursuant to Va. Code § 58.1-2600, it would be classified as a "business service" for purposes of the BPOL tax; Electronic Data Interchange
15-157 15-157 Rulings of the Tax Commissioner 08/13/2015 The Department requested the Taxpayer verify his residency status and file the appropriate Virginia income tax return. To date, the Taxpayer has failed to provide any objective evidence as to his Virginia income tax liability for the 2011 taxable year. 
15-158 15-158 Rulings of the Tax Commissioner 08/13/2015 Taxpayer did not submit return to substantiate the amount of out of state tax credit claimed.
15-156 15-156 Rulings of the Tax Commissioner 08/12/2015 If the Trust is a nonresident trust, it would not be required to file a Virginia fiduciary income tax return unless it has Virginia taxable income.
15-155 15-155 Rulings of the Tax Commissioner 07/20/2015 Taxpayer presented documentation demonstrating that the purchasers were diplomats and were exempt of the tax; Diplomatic Tax Exemption Cards
15-154 15-154 Rulings of the Tax Commissioner 07/20/2015 Taxpayer audited and assessed use tax on untaxed expense purchases and fixed asset purchases made during the audit period.
15-152 15-152 Rulings of the Tax Commissioner 07/16/2015 Taxpayer was assessed tax, penalties and interest for underreported sales and the sale of fixtures, furnishings and equipment.
15-153 15-153 Rulings of the Tax Commissioner 07/16/2015 The Taxpayer is a reseller of computer products and services. Taxpayer assessed sales tax on untaxed sales, and the assessment of use tax on untaxed purchases used or consumed in its operations.
15-128 15-128 Rulings of the Tax Commissioner 07/15/2015 Taxpayer has failed to meet the burden of proving the assessment is incorrect
15-149 15-149 Rulings of the Tax Commissioner 07/10/2015 GUIDELINES AND RULES FOR COMBINED SALES TAX HOLIDAY
15-150 15-150 Rulings of the Tax Commissioner 07/07/2015 Taxable complementary meals; Dealer fails to maintain adequate records; The Department is authorized to use the best information available to reconstruct sales or purchases to determine whether a tax liability exists.
15-151 15-151 Rulings of the Tax Commissioner 07/07/2015 Taxpayers provided documentation of absentee federal ballot voting only, a residential exception for covered voters living abroad. Taxpayers advised not to continue to renew licenses with DMV.
15-147 15-147 Rulings of the Tax Commissioner 07/02/2015 Virginia Code § 58.1-332.2 C provides that "[t]he credits in §§ 58.1-332 and 58.1-332.1 shall apply only when the tax imposed in the other state or foreign country is substantially similar to the tax imposed by Article 2 (§ 58.1-320 et seq.), as defined by this section."
15-148 15-148 Rulings of the Tax Commissioner 07/02/2015 Death Benefit Subtraction; Interpretation of Statute; Tax Form Instructions; Written Advice
15-146 15-146 Rulings of the Tax Commissioner 07/02/2015 Finding in regard as to which products in the audit qualify as exempt nonprescription drugs or exempt durable medical equipment.
15-140 15-140 Rulings of the Tax Commissioner 06/30/2015 Department records do not show a return on file or payment of the liability reported on the return. A check with the IRS indicates the Taxpayer has not filed a federal income tax return for the taxable year at issue.
15-144 15-144 Rulings of the Tax Commissioner 06/30/2015 Taxpayer will need to evaluate its relationship with each service provider in order to determine if they have Virginia nexus; Independent contractor
15-137 15-137 Rulings of the Tax Commissioner 06/30/2015 Layaway cancellation fee is not subject to sales tax.
15-141 15-141 Rulings of the Tax Commissioner 06/30/2015 Federal earned income tax credit; Partnership income was reported on a Schedule E, it would not qualify for the border state credit.
15-134 15-134 Rulings of the Tax Commissioner 06/30/2015 Taxpayer did not have any records and the observation methodology applied in this case
15-145 15-145 Rulings of the Tax Commissioner 06/30/2015 Classification
15-138 15-138 Rulings of the Tax Commissioner 06/30/2015 Taxpayer was entrusted with tax matters involving the company. She also signed checks for sales taxes payable to the Department of Taxation.
15-142 15-142 Rulings of the Tax Commissioner 06/30/2015 In a situation when a Taxpayer relies on his accountant, lawyer, or tax preparer and receives erroneous information it is not considered a reasonable cause to waive a penalty.