Document # Public Document # Document Type Date Issued Description
17-6 Rulings of the Tax Commissioner 02/02/2017 Taxpayers did not make a written request as to whether they could claim the subtraction to prove erroneous advice received from the Department.
17-3 17-3 Rulings of the Tax Commissioner 01/19/2017 Foreign source income: Sales Factor; Gain from Sale of Stock
17-2 17-2 Rulings of the Tax Commissioner 01/19/2017 The Taxpayer has not met its burden of proof that the assessment is incorrect.
17-1 17-1 Rulings of the Tax Commissioner 01/12/2017 Out of State Tax Credit
16-218 16-218 Rulings of the Tax Commissioner 12/22/2016 Taxpayer had not filed a Virginia individual income tax return.
16-219 16-219 Rulings of the Tax Commissioner 12/22/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-216 16-216 Rulings of the Tax Commissioner 12/22/2016 Tax Commissioner ruled that a business selling and installing upholstery, vinyl tops, and auto glass would be subject to the annual litter tax.
16-220 16-220 Rulings of the Tax Commissioner 12/22/2016 The Servicemembers Civil Relief Act
16-217 16-217 Rulings of the Tax Commissioner 12/22/2016 Taxpayer has the burden of proving the assessment to be invalid.
16-215 16-215 Rulings of the Tax Commissioner 12/16/2016 Food Crop Donation Tax Credit Guidelines
16-211 16-211 Rulings of the Tax Commissioner 12/14/2016 First Quarter Interest Rates 2017
16-214 16-214 Rulings of the Tax Commissioner 12/14/2016 Taxpayer has the burden of proving that he or she abandoned his or her Virginia domicile
16-7 16-211 Tax Bulletins 12/14/2016 First Quarter Interest Rates 2017
16-212 16-212 Rulings of the Tax Commissioner 12/14/2016 Department considered any extended active duty period exceeding 90 consecutive days to satisfy the requirement of Va. Code § 58.1-322 C 23, even if the period occurs over two taxable years.
16-213 16-213 Rulings of the Tax Commissioner 12/14/2016 Taxpayer reported a Virginia tax liability, but reported no corresponding Virginia withholding.
16-209 16-209 Rulings of the Tax Commissioner 12/08/2016 Taxpayers have failed to provide sufficient documentation on which the Department could make an informed decision concerning the disability subtraction.
16-208 16-208 Rulings of the Tax Commissioner 12/07/2016 Taxpayer is registered with the Department as a dealer, it was not the dealer who made the retail sales in question.
16-205 16-205 Rulings of the Tax Commissioner 12/01/2016 Taxpayer's employer stopped withholding Virginia income tax. Documentation not received on withholding payments.
16-206 16-206 Rulings of the Tax Commissioner 12/01/2016 The assessment at issue was made based on the best information available to the Department pursuant to Va. Code § 58.1-111.
16-207 16-207 Rulings of the Tax Commissioner 12/01/2016 Taxpayers properly claimed the subtraction for the annuity distribution.
16-204 16-204 Rulings of the Tax Commissioner 12/01/2016 Taxpayer has provided no evidence of residing outside of Virginia during the taxable year at issue and is therefore subject to tax.
16-199 16-199 Rulings of the Tax Commissioner 10/14/2016 Taxpayer did not maintain proper records as required by law.
16-197 16-197 Rulings of the Tax Commissioner 10/13/2016 For an item to qualify for the industrial manufacturing exemption, it must be used directly in the production process and it must also be indispensable and an immediate part of the production process.
16-198 16-198 Rulings of the Tax Commissioner 10/13/2016 Taxpayer was required to file Virginia resident individual income tax returns
16-194 16-194 Rulings of the Tax Commissioner 10/13/2016 Form ST-13A Clarification