Document # Public Document # Document Type Date Issued Description
17-85 17-85 Rulings of the Tax Commissioner 06/02/2017 Taxpayer was not a “corporate officer” for purposes of converting the withholding tax assessments
17-82 17-82 Rulings of the Tax Commissioner 06/02/2017 Assessment of use taxes on untaxed purchases of equipment and supplies used in a wastepaper recycling operation.
17-86 17-86 Rulings of the Tax Commissioner 06/02/2017 Taxpayer was required to file Virginia income tax returns.
17-80 17-80 Rulings of the Tax Commissioner 06/01/2017 A taxpayer may file an appeal with the Department only after a final determination has been issued by a locality.
17-81 17-81 Rulings of the Tax Commissioner 06/01/2017 A taxpayer may file an appeal with the Department only after a final determination has been issued by a locality.
17-79 17-79 Rulings of the Tax Commissioner 06/01/2017 Taxpayer's refund request falls within the definition of an appealable event for BPOL tax purposes.
17-72 17-72 Rulings of the Tax Commissioner 05/23/2017 Department finds that the Taxpayer remained domiciled in Virginia for the taxable years.
17-76 17-76 Rulings of the Tax Commissioner 05/23/2017 Every resident estate or trust is required to file a Virginia fiduciary income tax return if it is required to file a federal income tax return or it has any Virginia taxable income.
17-73 17-73 Rulings of the Tax Commissioner 05/23/2017 The burden of proof is on the Taxpayer to show she was not subject to Virginia income tax.
17-77 17-77 Rulings of the Tax Commissioner 05/23/2017 The claim that the Taxpayer's income was not subject to Virginia taxation has no basis in fact or Virginia law.
17-74 17-74 Rulings of the Tax Commissioner 05/23/2017 The Taxpayer is responsible for properly deducting withholding from wages earned by employees and timely remitting such withholding to the Department.
17-78 17-78 Rulings of the Tax Commissioner 05/23/2017 Under circumstances where the IRS has audited the FAGI of an individual, the Department does not look behind the IRS's final determination.
17-71 17-71 Rulings of the Tax Commissioner 05/23/2017 Taxpayer has sufficient activity in Virginia to require it to register for the collection and remittance of the Virginia retail sales and use tax.
17-75 17-75 Rulings of the Tax Commissioner 05/23/2017 The Department estimated the Taxpayers' 2013 Virginia tax liability based on the federal record.
17-70 17-70 Rulings of the Tax Commissioner 05/19/2017 State contractor's license is not required in order to be classified as a contractor for BPOL tax purposes.
17-69 17-69 Rulings of the Tax Commissioner 05/15/2017 DEPARTMENT-ISSUED EXEMPTION CERTIFICATES REQUIRED BEGINNING JANUARY 1, 2018
17-4 17-69 Tax Bulletins 05/15/2017 DEPARTMENT-ISSUED EXEMPTION CERTIFICATES REQUIRED BEGINNING JANUARY 1, 2018
17-65 17-65 Rulings of the Tax Commissioner 05/10/2017 Taxpayer received one taxable IRA distribution before establishing Virginia residency.
17-68 17-68 Rulings of the Tax Commissioner 05/10/2017 Taxpayer was not a staffing firm for the tax years at issue and was not entitled to exclude employee benefits from gross receipts
17-63 17-63 Rulings of the Tax Commissioner 05/10/2017 Livable Home Tax Credit
17-67 17-67 Rulings of the Tax Commissioner 05/10/2017 Calculating the subtraction for certain retirement plan distributions.
17-62 17-62 Rulings of the Tax Commissioner 05/10/2017 Taxpayer accepted in good faith resale certificates of exemption from its customers.
17-66 17-66 Rulings of the Tax Commissioner 05/10/2017 Where the IRS has audited the federal taxable income of a taxpayer, the Department does not look behind the IRS's final determination
17-64 17-64 Rulings of the Tax Commissioner 05/10/2017 Out of state tax credits
17-61 17-61 Rulings of the Tax Commissioner 05/03/2017 Guidelines for the accelerated sales tax payment