Document # Public Document # Document Type Date Issued Description
15-99 15-99 Rulings of the Tax Commissioner 05/11/2015 Taxpayers were actual residents of Virginia for the period in question, and for the entire 2011 taxable year.
15-97 15-97 Rulings of the Tax Commissioner 05/08/2015 Taxpayer's distribution is derived from a pension plan, the Taxpayer does not qualify for the death benefit subtraction
15-98 15-98 Rulings of the Tax Commissioner 05/08/2015 Return filed beyond the statute of limitations.
15-96 15-96 Rulings of the Tax Commissioner 05/08/2015 Department appropriately applied the underpayment penalty for the failure to pay estimated taxes, the extension penalty and the late payment penalty
15-95 15-95 Rulings of the Tax Commissioner 05/07/2015 Issues regarding the location of the performance of services are a matter of fact to be determined by the locality.
15-85 15-85 Rulings of the Tax Commissioner 05/07/2015 County failed to file its request for reconsideration within the 45-day limitations period
15-94 15-94 Rulings of the Tax Commissioner 05/05/2015 Statutory rules for determining the Virginia source income of a nonresident
15-93 15-93 Rulings of the Tax Commissioner 04/30/2015 Estate Tax Exemption to the Postponed Inheritance Tax
15-92 15-92 Rulings of the Tax Commissioner 04/30/2015 15% gratuity charges are below the taxable 20% mandatory gratuity threshold as set out in Va. Code § 58.1-602.
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