Document # Public Document # Document Type Date Issued Description
15-17 15-17 Rulings of the Tax Commissioner 02/04/2015 The property is entitled to the exemption regardless of any revenue created on the land, so long as the dominant purpose of the revenue generating property is not to obtain revenue or profit, but to promote the purposes for which the charity was established and is incidental thereto.
15-15 15-15 Rulings of the Tax Commissioner 02/03/2015 Converted assessment;Statute of limitations
15-16 15-16 Rulings of the Tax Commissioner 02/03/2015 Taxpayer was engaged in a licensable business subject to the BPOL tax and was also subject to BTPP tax for tax years in question.
15-12 15-12 Rulings of the Tax Commissioner 01/12/2015 Beneficiary, who receives the benefit and protection of Virginia law, resides in Virginia, there is sufficient nexus for the taxation of the out of state trust income
15-14 15-14 Rulings of the Tax Commissioner 01/12/2015 Grantor's tax.
15-9 15-9 Rulings of the Tax Commissioner 01/12/2015 Private country club; Mandatory Service Charges; Minimum Quarterly Charges; Fertilizer Reimbursements.
15-10 15-10 Rulings of the Tax Commissioner 01/12/2015 Mandatory gratuity or service charges in excess of the statutory limit of 20% are taxable.
15-11 15-11 Rulings of the Tax Commissioner 01/12/2015 Taxpayer failed to file Virginia withholding tax returns
15-13 15-13 Rulings of the Tax Commissioner 01/12/2015 Grantor's tax.
15-8 15-8 Rulings of the Tax Commissioner 01/12/2015 Mandatory gratuity or service charges billed in excess of the statutory limit of 20% are taxable.
15-6 15-6 Rulings of the Tax Commissioner 01/08/2015 Based on information provided, the converters were intangible property exempt from BTPP tax under Va. Code § 58.1-1101 A 2a.
15-3 15-3 Rulings of the Tax Commissioner 01/08/2015 An extension is granted automatically as long as the taxpayer was travelling or residing outside the United States on the original due date of the return.
15-4 15-4 Rulings of the Tax Commissioner 01/08/2015 Taxpayers were domiciliary residents of Country A, the evidence shows that the Taxpayers both acquired domicile in Virginia and abandoned domicile in Country A. While the Taxpayers took steps indicative of establishing domicile in Virginia, they clearly retained domicile in Country A during the 2009 taxable year.
15-7 15-7 Rulings of the Tax Commissioner 01/08/2015 Equipment used to package the beverage bottles was used in the manufacturing process and subject to the M&T tax. The County also concluded that certain equipment deemed by the Taxpayer as ghost assets and idle machinery was machinery and tools.
15-5 15-5 Rulings of the Tax Commissioner 01/08/2015 Taxpayer considered to be a financial corporation if it derives more than 70% of its gross income from fees, commissions, and other compensation for financial services.
15-2 15-2 Rulings of the Tax Commissioner 01/07/2015 These guidelines are published by the Department to provide guidance to taxpayers regarding first-time home buyer savings accounts as required by Va. Code § 55-556.
15-1 15-1 Rulings of the Tax Commissioner 01/07/2015 Individual and corporate income tax credit for certain taxpayers that incur Virginia qualified research and development expenses
14-193 14-193 Rulings of the Tax Commissioner 12/29/2014 Definite Place of Business: Situs — Gross Receipts
14-190 14-190 Rulings of the Tax Commissioner 12/29/2014 An audit resulted in the assessment of consumer use tax on untaxed purchases of assets and other tangible personal property.
14-194 14-194 Rulings of the Tax Commissioner 12/29/2014 Programs offered by the Virginia College Savings Plan ("VCSP")
14-191 14-191 Rulings of the Tax Commissioner 12/29/2014 “The records and documents shall be preserved for a period of three years from the required date for filing a return to which such records or documents pertain.”
14-192 14-192 Rulings of the Tax Commissioner 12/29/2014 Virginia source income. Questionable documentation
14-188 14-188 Rulings of the Tax Commissioner 12/11/2014 TAX denied the subtraction on the basis that the income had not been included in the taxpayers' FAGI.
14-187 14-187 Rulings of the Tax Commissioner 12/11/2014 Taxpayer failed to demonstrate the clear intent to abandon his Virginia domicile.
14-189 14-189 Rulings of the Tax Commissioner 12/11/2014 Taxpayer let time to file amended returns expire in both states.