Document # Public Document # Document Type Date Issued Description
16-146 16-146 Rulings of the Tax Commissioner 07/06/2016 Research and Development Expenses Tax Credit Guidelines
16-140 16-140 Rulings of the Tax Commissioner 06/27/2016 The transaction for the purchase of prepaid delivery service does not provide any tangible personal property,and the transaction is not subject to the Virginia retail sales tax
16-144 16-144 Rulings of the Tax Commissioner 06/27/2016 Taxpayers were not eligible to claim a credit for income tax paid to Maryland on their Virginia income tax returns.
16-141 16-141 Rulings of the Tax Commissioner 06/27/2016 Apportionment Factors: Commercial Domicile
16-142 16-142 Rulings of the Tax Commissioner 06/27/2016 Nexus of Corporate Partners: Sales Factor
16-139 16-139 Rulings of the Tax Commissioner 06/27/2016 The Taxpayer did not provide evidence that it relied upon written advice from the Department.
16-143 16-143 Rulings of the Tax Commissioner 06/27/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-137 16-137 Rulings of the Tax Commissioner 06/24/2016 The Taxpayer had not abandoned its Virginia domicile
16-133 16-133 Rulings of the Tax Commissioner 06/24/2016 Exemption for durable medical equipment and devices.
16-138 16-138 Rulings of the Tax Commissioner 06/24/2016 Part-Year Residents
16-135 16-135 Rulings of the Tax Commissioner 06/24/2016 Application of the retail sales and use tax to the purchase and sale of computer software and the corporate income tax on gross receipts
16-136 16-136 Rulings of the Tax Commissioner 06/24/2016 Servicemembers Civil Relief Act; Domicile
16-132 16-132 Rulings of the Tax Commissioner 06/23/2016 The Servicemembers Civil Relief Act; Domicile
16-131 16-131 Rulings of the Tax Commissioner 06/23/2016 Assessment of consumer use tax on untaxed purchases of tangible personal property.
16-128 16-128 Rulings of the Tax Commissioner 06/22/2016 Taxpayer spent more than 183 days living in Virginia and would be considered to be a Virginia resident for income tax purposes.
16-125 16-125 Rulings of the Tax Commissioner 06/22/2016 Taxpayers are considered to be part-year residents and would be eligible to file a part-year return.
16-129 16-129 Rulings of the Tax Commissioner 06/22/2016 Ineligible subtraction.
16-126 16-126 Rulings of the Tax Commissioner 06/22/2016 Erroneous refund results from “a misrepresentation of a material fact by the taxpayer including inadvertent taxpayer errors," and is collectible by the Department.
16-130 16-130 Rulings of the Tax Commissioner 06/22/2016 Taxpayers did not prove that the gain from the sale of State A property was attributable to their period of residence outside Virginia.
16-123 16-123 Rulings of the Tax Commissioner 06/22/2016 The taxpayer was a responsible officer of the business and that the outstanding tax assessments of the business were properly converted to the taxpayer
16-127 16-127 Rulings of the Tax Commissioner 06/22/2016 The Department finds the Taxpayer remained domiciled in Virginia in 2012 and was required to file a Virginia income tax return.
16-124 16-124 Rulings of the Tax Commissioner 06/22/2016 The documentation provided by the Taxpayer, both in the audit and with its appeal was insufficient to prove its statements.
16-121 16-121 Rulings of the Tax Commissioner 06/17/2016 Third Quarter Interest Rates 2016
16-4 16-121 Tax Bulletins 06/17/2016 Third Quarter Interest Rates 2016
16-119 16-119 Rulings of the Tax Commissioner 06/15/2016 The burden of proof is on the Taxpayers to show they were not subject to income tax in Virginia.