16-24 |
16-24 |
Rulings of the Tax Commissioner |
03/08/2016 |
The Department adjusted the Taxpayer's FAGI to match the amount of income reported on the Taxpayer's federal Wage and Tax Statement (Form W-2). |
16-16 |
16-16 |
Rulings of the Tax Commissioner |
03/08/2016 |
The true object of the transactions is the provision of nontaxable services. Medical records. |
16-15 |
16-15 |
Rulings of the Tax Commissioner |
03/03/2016 |
Accounting support services are sufficient to create nexus for corporate income tax purposes. Withholding |
16-14 |
16-14 |
Rulings of the Tax Commissioner |
03/02/2016 |
Taxpayer maintained a place of abode for more than 183 days in Virginia during 2012 and was subject to tax as a resident. |
16-13 |
16-13 |
Rulings of the Tax Commissioner |
03/01/2016 |
The Code of Virginia does not permit taxpayers to file appeals of local real property tax assessments with the Department |
16-11 |
16-11 |
Rulings of the Tax Commissioner |
02/29/2016 |
Taxpayer was neither an actual or domiciliary resident under Virginia law during the tax year in question. |
16-10 |
16-10 |
Rulings of the Tax Commissioner |
02/29/2016 |
The Taxpayer's orders indicate the husband was called to National Guard duty and not active duty. Thus, the Taxpayers were not eligible for the active duty subtraction. |
16-12 |
16-12 |
Rulings of the Tax Commissioner |
02/29/2016 |
The Department was not a party to the divorce agreement, and is not bound by its provisions. |
16-8 |
16-8 |
Rulings of the Tax Commissioner |
02/25/2016 |
Court Case |
16-9 |
16-9 |
Rulings of the Tax Commissioner |
02/25/2016 |
Court Case |
16-7 |
16-7 |
Rulings of the Tax Commissioner |
02/23/2016 |
Court Case |
16-1 |
16-6 |
Tax Bulletins |
02/05/2016 |
FIXED-DATE CONFORMITY |
16-6 |
16-6 |
Rulings of the Tax Commissioner |
02/05/2016 |
FIXED-DATE CONFORMITY |
16-4 |
16-4 |
Rulings of the Tax Commissioner |
02/03/2016 |
An audit resulted in the assessment of use tax on purchases of expensed purchases and assets. |
16-5 |
16-5 |
Rulings of the Tax Commissioner |
02/03/2016 |
Assessment of consumer use tax on various purchases of tangible personal property. |
16-1 |
16-1 |
Rulings of the Tax Commissioner |
02/02/2016 |
Assessment issued on various purchases and sales for which: (i) no tax was charged, (ii) partial tax was charged, and (iii) invalid exemption certificates were accepted to support exempt sales |
16-2 |
16-2 |
Rulings of the Tax Commissioner |
02/02/2016 |
Taxpayer did not file a timely appeal. |
16-3 |
16-3 |
Rulings of the Tax Commissioner |
02/02/2016 |
A taxpayer must first file an appeal with the locality in which the appealable event occurred. |
15-238 |
15-238 |
Rulings of the Tax Commissioner |
12/31/2015 |
Taxpayer is eligible for the nonresident withholding exception |
15-253 |
15-253 |
Rulings of the Tax Commissioner |
12/28/2015 |
The Department cannot extend the time established by law to claim or transfer any unused Credit. |
15-213 |
15-213 |
Rulings of the Tax Commissioner |
12/24/2015 |
The burden of proving that the domicile has been changed lies with the person alleging the change, and that information has not been provided. |
15-249 |
15-249 |
Rulings of the Tax Commissioner |
12/23/2015 |
A taxpayer, may not claim a credit on her Virginia return for tax paid to another state to the extent the tax was refunded. |
15-242 |
15-242 |
Rulings of the Tax Commissioner |
12/23/2015 |
Requirement met necessary to document exempt purchases of medicines and drugs by medical entities |
15-246 |
15-246 |
Rulings of the Tax Commissioner |
12/23/2015 |
Taxpayers income was neither earned income nor business income reported on Schedule C, the Taxpayers did not qualify for the border state computation. |
15-250 |
15-250 |
Rulings of the Tax Commissioner |
12/23/2015 |
Taxpayer had not filed returns by December 5, 2009, the Taxpayer was not eligible for amnesty. |