Document # Public Document # Document Type Date Issued Description
15-86 15-86 Rulings of the Tax Commissioner 04/28/2015 Tumor treating fields therapy devices manufactured by the Taxpayer qualify for the retail sales and use tax exemption
15-90 15-90 Rulings of the Tax Commissioner 04/28/2015 Taxpayer was a Virginia domiciliary resident during the taxable year
15-87 15-87 Rulings of the Tax Commissioner 04/28/2015 Return filed well beyond the three year statute of limitations.
15-91 15-91 Rulings of the Tax Commissioner 04/28/2015 A pass-through entity is required to file a return and remit withholding tax on only that income "derived or connected with Virginia sources.".
15-88 15-88 Rulings of the Tax Commissioner 04/28/2015 State A return provided by the Taxpayers shows they did not request credit for the income tax paid to Virginia
15-89 15-89 Rulings of the Tax Commissioner 04/28/2015 Taxpayers claimed a credit for payment of the District of Columbia's Unincorporated Business Franchise Tax
15-84 15-84 Rulings of the Tax Commissioner 04/23/2015 Filing Status
15-82 15-82 Rulings of the Tax Commissioner 04/22/2015 Technical center in Virginia that conducts research, development, analysis and testing of film products and ingredients manufactured by a related non-Virginia entity and others.
15-79 15-79 Rulings of the Tax Commissioner 04/22/2015 Land Preservation Tax Credit
15-83 15-83 Rulings of the Tax Commissioner 04/22/2015 GUIDELINES FOR THE ACCELERATED SALES TAX PAYMENT
15-80 15-80 Rulings of the Tax Commissioner 04/22/2015 The equipment at issue loses its identity as tangible personal property and becomes real property.
15-81 15-81 Rulings of the Tax Commissioner 04/22/2015 The Taxpayer failed to obtain valid certificates of exemption from its customers for the sample period.
15-78 15-78 Rulings of the Tax Commissioner 04/21/2015 The City appropriately concluded that the owner's residence was the Taxpayer's definite place of business
15-75 15-75 Rulings of the Tax Commissioner 04/21/2015 Taxpayers took all steps to abandon their Virginia domicile, they have satisfied the burden of showing they intended to abandon their Virginia domicile in the tax year.
15-72 15-72 Rulings of the Tax Commissioner 04/21/2015 Residency of Spouse of Military Service Member
15-76 15-76 Rulings of the Tax Commissioner 04/21/2015 Retirement income subtraction
15-73 15-73 Rulings of the Tax Commissioner 04/21/2015 Taxpayer's employer incorrectly withheld Virginia income tax from wages.
15-77 15-77 Rulings of the Tax Commissioner 04/21/2015 The statute of limitations for filing a return claiming a refund for the taxable year had expired
15-74 15-74 Rulings of the Tax Commissioner 04/21/2015 The City determined that the Taxpayer had underpaid BPOL tax for the tax years at issue and issued assessments.
15-71 15-71 Rulings of the Tax Commissioner 04/17/2015 Taxpayer has failed to comply with requests for information from the City, or provide any suitable alternative documents, the City's assessments for the tax year is upheld.
15-64 15-64 Rulings of the Tax Commissioner 04/15/2015 Retirement Subtraction
15-68 15-68 Rulings of the Tax Commissioner 04/15/2015 Taxpayer request to change its classification for the 2009 through 2014 tax years
15-65 15-65 Rulings of the Tax Commissioner 04/15/2015 Both the self-assessment and payment in this case was deemed to have occurred as of September 15, 2009. The Taxpayer, therefore, had until September 17, 2012 (September 15 was on a Saturday), to file its protective claim. In this case, however, the request was not made until April 2014, well after the three year limitations period had expired.
15-69 15-69 Rulings of the Tax Commissioner 04/15/2015 The information provided by the Taxpayers is insufficient to show the balance of the husband's previously taxed contributions
15-62 15-62 Rulings of the Tax Commissioner 04/15/2015 An audit resulted in the assessment of untaxed sales and purchases of tangible personal property.