Document # Public Document # Document Type Date Issued Description
16-120 16-120 Rulings of the Tax Commissioner 06/13/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-118 16-118 Rulings of the Tax Commissioner 06/13/2016 Taxpayer operating multiple businesses; Taxpayer and the City would have to determine the correct classification and the tax rates for these businesses.
16-116 16-116 Rulings of the Tax Commissioner 06/08/2016 A taxpayer's requirement to file a Virginia income tax return is established under Virginia law
16-113 16-113 Rulings of the Tax Commissioner 06/08/2016 Filing bad debt tax credits on returns filed with the Department
16-117 16-117 Rulings of the Tax Commissioner 06/08/2016 Person subject to file Virginia income tax
16-114 16-114 Rulings of the Tax Commissioner 06/08/2016 Untaxed assets; Records and returns
16-115 16-115 Rulings of the Tax Commissioner 06/08/2016 The burden of proof is on the Taxpayer to show she was not subject to income tax in Virginia
16-112 16-112 Rulings of the Tax Commissioner 05/31/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-109 16-109 Rulings of the Tax Commissioner 05/31/2016 Corporation’s delinquent sales tax assessments were converted to the Taxpayer as a responsible officer of the Corporation.
16-110 16-110 Rulings of the Tax Commissioner 05/31/2016 Corporation’s delinquent sales tax assessments were converted to the Taxpayer as a responsible officer of the Corporation.
16-111 16-111 Rulings of the Tax Commissioner 05/31/2016 A review of the Department’s records showed the Taxpayer had not filed a return.
16-221 16-221 Rulings of the Tax Commissioner 05/28/2016 2016 LEGISLATIVE SUMMARY
16-108 16-108 Rulings of the Tax Commissioner 05/26/2016 The burden of proof is upon the Taxpayer to establish a correction to an assessment that it appeals
16-107 16-107 Rulings of the Tax Commissioner 05/25/2016 Out of state flooring contractor/subcontractor; Collection of tax.
16-104 16-104 Rulings of the Tax Commissioner 05/25/2016 Untaxed sales transactions.
16-105 16-105 Rulings of the Tax Commissioner 05/25/2016 Taxpayers cannot be held as corporate officers as defined under Va. Code § 58.1-1813 for the periods in question.
16-102 16-102 Rulings of the Tax Commissioner 05/25/2016 Broadcasting Exemption
16-106 16-106 Rulings of the Tax Commissioner 05/25/2016 Nonprescription Drugs Exemption
16-103 16-103 Rulings of the Tax Commissioner 05/25/2016 Manufacturing Exemption; Repair and replacements parts.
16-99 16-99 Rulings of the Tax Commissioner 05/20/2016 VAC 10-110-40 B specifically defines income attributable to Virginia as “that which is received during the portion of the year in which the individual is a Virginia resident;
16-92 16-92 Rulings of the Tax Commissioner 05/20/2016 Taxpayer is not classified as a real property contractor
16-96 16-96 Rulings of the Tax Commissioner 05/20/2016 Taxpayer is engaged in the sale, installation and repair of telephone and communications systems and cabling.
16-100 16-100 Rulings of the Tax Commissioner 05/20/2016 Taxpayer was a Virginia domiciliary resident for the taxable year at issue and is liable for Virginia income tax on all income earned during the taxable year.
16-93 16-93 Rulings of the Tax Commissioner 05/20/2016 Any services provided in securing the tangible personal property are taxable, regardless of the fact that services provided may be separately stated or not
16-97 16-97 Rulings of the Tax Commissioner 05/20/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.