Document # Public Document # Document Type Date Issued Description
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
15-86 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
15-84 15-84 Rulings of the Tax Commissioner 04/23/2015 Filing Status
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.
15-82 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.
15-72 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.
15-78 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.
15-71 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.
15-65 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.
15-66 15-66 Rulings of the Tax Commissioner 04/15/2015 Taxpayer proved that the Corporation's failure to pay the assessment was not caused by any willfulness on his part.
15-70 15-70 Rulings of the Tax Commissioner 04/15/2015 Unreimbursed employee business expenses
15-63 15-63 Rulings of the Tax Commissioner 04/15/2015 Despite the government's solicitation declaring that the advance funding binds the credit of the federal government to the purchases, such declaration, by itself, is not sufficient evidence to establish federal immunity for the Taxpayer.
15-67 15-67 Rulings of the Tax Commissioner 04/15/2015 In 1987-1988 Op. Va. Att'y Gen. 282, the Attorney General opined that the rates the recordation tax on supplanted or wrap around deeds of trust should be paid only on the additional amount of the existing debt secured because tax had already been paid on the original amount secured.
15-64 15-64 Rulings of the Tax Commissioner 04/15/2015 Retirement Subtraction