Document # Public Document # Document Type Date Issued Description
16-173 16-173 Rulings of the Tax Commissioner 09/02/2016 Taxpayer cannot be held liable as a responsible officer pursuant to Va. Code § 58.1-1813.
16-170 16-170 Rulings of the Tax Commissioner 08/29/2016 Taxpayer was subject to tax as a part-year resident for the taxable year.
16-171 16-171 Rulings of the Tax Commissioner 08/29/2016 The valuation method employed by the City in this case is consistent with the statutory requirements.
16-168 16-168 Rulings of the Tax Commissioner 08/29/2016 Purchases made to repair damage to a fence at its facility caused by a tornado should not have been included in the audit sample.
16-169 16-169 Rulings of the Tax Commissioner 08/29/2016 Taxpayers have provided no evidence that the husband was a domiciliary resident of any other state
16-167 16-167 Rulings of the Tax Commissioner 08/26/2016 Taxpayers do not completely satisfy the statutory definition of “Internet service”
16-166 16-166 Rulings of the Tax Commissioner 08/25/2016 Responsibility lies with the clerk when value must be determined for recordation tax purposes
16-163 16-163 Rulings of the Tax Commissioner 08/25/2016 Virginia's reciprocity agreement with West Virginia prohibits the taxation of any income earned in Virginia by a domiciliary resident of West Virginia, the Taxpayer was not required to file a 2009 Virginia income tax return
16-164 16-164 Rulings of the Tax Commissioner 08/25/2016 The burden of providing that the domicile has been changed lies with theTaxpayer.
16-165 16-165 Rulings of the Tax Commissioner 08/25/2016 Taxpayer's application for correction pursuant to Va. Code § 58.1-1821 is barred by the statute of limitations.
16-162 16-162 Rulings of the Tax Commissioner 08/24/2016 Tax to sales made in local correctional facility commissaries
16-161 16-161 Rulings of the Tax Commissioner 08/09/2016 Filing requirements of a testamentary trust.
16-159 16-159 Rulings of the Tax Commissioner 08/05/2016 Assessment of consumer use tax on untaxed purchases of tangible personal property and sales tax on untaxed engine diagnostic services.
16-160 16-160 Rulings of the Tax Commissioner 08/05/2016 The Department's representative, erroneously advised the Taxpayer in writing that she was eligible for the subtraction. which she was not
16-156 16-156 Rulings of the Tax Commissioner 08/03/2016 Taxpayer did not receive an exemption certificate from the customer to support the customer's claim that it was exempt from the tax.
16-157 16-157 Rulings of the Tax Commissioner 08/03/2016 The Taxpayer has provided no objective evidence that he was not a resident of Virginia during the taxable year.
16-158 16-158 Rulings of the Tax Commissioner 08/03/2016 Virginia law does not necessarily allow a taxpayer to claim a credit for the total amount of tax paid to another state.
16-155 16-155 Rulings of the Tax Commissioner 08/03/2016 Equipment leases; Financial leases; Tangible personal property
16-151 16-151 Rulings of the Tax Commissioner 07/28/2016 Taxpayers provided no evidence of the husband establishing a domicile in State B.
16-152 16-152 Rulings of the Tax Commissioner 07/28/2016 An erroneous refund is considered an underpayment of tax on the date the refund is made.
16-149 16-149 Rulings of the Tax Commissioner 07/28/2016 Assessment of consumer use tax on untaxed purchases of assets and expensed purchases.
16-153 16-153 Rulings of the Tax Commissioner 07/28/2016 Taxpayer abandoned her Virginia domicile when she moved to State A to begin employment with the State A employer.
16-150 16-150 Rulings of the Tax Commissioner 07/28/2016 Denial of the NY MCTMT is attributable to the fact that New York has imposed a tax that is significantly different from Virginia's income tax.
16-148 16-148 Rulings of the Tax Commissioner 07/22/2016 The Taxpayers have failed to show the Department's assessment is incorrect.
16-147 16-147 Rulings of the Tax Commissioner 07/20/2016 Virginia law does not necessarily allow a taxpayer to claim a credit for the total amount of tax paid to another state.