Document # Public Document # Document Type Date Issued Description
16-68 16-68 Rulings of the Tax Commissioner 05/03/2016 Meals and catering purchased by nonprofit organizations, churches and governmental entities
16-66 16-66 Rulings of the Tax Commissioner 05/02/2016 A taxpayer has the burden of proving that he or she has abandoned his or her Virginia domicile.
16-67 16-67 Rulings of the Tax Commissioner 05/02/2016 The Taxpayer's claim that his income is not subject to Virginia taxation has no basis in fact or Virginia law.
16-3 16-68 Tax Bulletins 05/02/2016 Meals and catering purchased by nonprofit organizations, churches and governmental entities
16-65 16-65 Rulings of the Tax Commissioner 04/29/2016 Local Mobile Property Tax
16-64 16-64 Rulings of the Tax Commissioner 04/22/2016 A ruling on the application of the retail sales tax to sales of meals and prepared foods.
16-61 16-61 Rulings of the Tax Commissioner 04/20/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-58 16-58 Rulings of the Tax Commissioner 04/20/2016 Occasional Sale; Reorganization or Liquidation
16-62 16-62 Rulings of the Tax Commissioner 04/20/2016 Resident Trust; Trust is entitled to a Credit for income tax paid to another state
16-59 16-59 Rulings of the Tax Commissioner 04/20/2016 Application of tax to handling charges when such charges are in connection with the sale of tangible personal property.
16-63 16-63 Rulings of the Tax Commissioner 04/20/2016 Taxpayer filed the protective claim, well after the three year period had expired for any of the assessments at issue.
16-60 16-60 Rulings of the Tax Commissioner 04/20/2016 Absent objective evidence that the Taxpayer was domiciled in State A, the Department finds the Taxpayer was a domiciliary resident of Virginia for the taxable year.
16-57 16-57 Rulings of the Tax Commissioner 04/11/2016 An employee who resided in Virginia, while performing services outside of Virginia, must have tax withheld regardless of where the employee works.
16-50 16-50 Rulings of the Tax Commissioner 04/11/2016 Both pre-packaged single serve ice cream and soft serve ice cream sold by ice cream trucks are predominantly sold for immediate consumption and are subject to the full retail sales tax rate.
16-54 16-54 Rulings of the Tax Commissioner 04/11/2016 Machinery and tools vs. Real property classification.
16-51 16-51 Rulings of the Tax Commissioner 04/11/2016 Foreign Source Income; Sales Factor
16-55 16-55 Rulings of the Tax Commissioner 04/11/2016 Department concludes that the service member and the husband did not share the same domicile prior to moving into Virginia.
16-48 16-48 Rulings of the Tax Commissioner 04/11/2016 Fuel used directly in the manufacture of products for sale or resale qualifies for the sales tax exemption.
16-52 16-52 Rulings of the Tax Commissioner 04/11/2016 Out-of-State Tax Credit; Appeals
16-56 16-56 Rulings of the Tax Commissioner 04/11/2016 Taxpayers who are not residents of Virginia but have Virginia source income are required to file a Virginia nonresident individual income tax return.
16-49 16-49 Rulings of the Tax Commissioner 04/11/2016 The true object of a security system that is non-monitored constitutes the sale of tangible personal property, a taxable transaction, unless the installer receives a valid exemption certificate that exempts the entire transaction.
16-53 16-53 Rulings of the Tax Commissioner 04/11/2016 Taxpayers 2014 Virginia resident income tax return had some itemized deductions denied.
16-47 16-47 Rulings of the Tax Commissioner 04/07/2016 A taxpayer's requirement to file a Virginia income tax return is Virginia law. Merely filing a federal income tax return does not satisfy the requirement to file a Virginia income tax return.
16-43 16-43 Rulings of the Tax Commissioner 04/07/2016 The audit assessment is based on information provided by ABC. The burden of proof is upon the Taxpayer to prove that the assessment is incorrect.
16-45 16-45 Rulings of the Tax Commissioner 04/07/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.