Document # Public Document # Document Type Date Issued Description
17-75 17-75 Rulings of the Tax Commissioner 05/23/2017 The Department estimated the Taxpayers' 2013 Virginia tax liability based on the federal record.
17-72 17-72 Rulings of the Tax Commissioner 05/23/2017 Department finds that the Taxpayer remained domiciled in Virginia for the taxable years.
17-76 17-76 Rulings of the Tax Commissioner 05/23/2017 Every resident estate or trust is required to file a Virginia fiduciary income tax return if it is required to file a federal income tax return or it has any Virginia taxable income.
17-73 17-73 Rulings of the Tax Commissioner 05/23/2017 The burden of proof is on the Taxpayer to show she was not subject to Virginia income tax.
17-77 17-77 Rulings of the Tax Commissioner 05/23/2017 The claim that the Taxpayer's income was not subject to Virginia taxation has no basis in fact or Virginia law.
17-70 17-70 Rulings of the Tax Commissioner 05/19/2017 State contractor's license is not required in order to be classified as a contractor for BPOL tax purposes.
17-69 17-69 Rulings of the Tax Commissioner 05/15/2017 DEPARTMENT-ISSUED EXEMPTION CERTIFICATES REQUIRED BEGINNING JANUARY 1, 2018
17-4 17-69 Tax Bulletins 05/15/2017 DEPARTMENT-ISSUED EXEMPTION CERTIFICATES REQUIRED BEGINNING JANUARY 1, 2018
17-67 17-67 Rulings of the Tax Commissioner 05/10/2017 Calculating the subtraction for certain retirement plan distributions.
17-62 17-62 Rulings of the Tax Commissioner 05/10/2017 Taxpayer accepted in good faith resale certificates of exemption from its customers.
17-66 17-66 Rulings of the Tax Commissioner 05/10/2017 Where the IRS has audited the federal taxable income of a taxpayer, the Department does not look behind the IRS's final determination
17-64 17-64 Rulings of the Tax Commissioner 05/10/2017 Out of state tax credits
17-65 17-65 Rulings of the Tax Commissioner 05/10/2017 Taxpayer received one taxable IRA distribution before establishing Virginia residency.
17-68 17-68 Rulings of the Tax Commissioner 05/10/2017 Taxpayer was not a staffing firm for the tax years at issue and was not entitled to exclude employee benefits from gross receipts
17-63 17-63 Rulings of the Tax Commissioner 05/10/2017 Livable Home Tax Credit
17-3 17-59 Tax Bulletins 05/03/2017 A change in Virginia law requires any dealer owning inventory for sale located in Virginia to register for collection of the Retail Sales and Use Tax.
17-59 17-59 Rulings of the Tax Commissioner 05/03/2017 A change in Virginia law requires any dealer owning inventory for sale located in Virginia to register for collection of the Retail Sales and Use Tax.
17-61 17-61 Rulings of the Tax Commissioner 05/03/2017 Guidelines for the accelerated sales tax payment
17-60 17-60 Rulings of the Tax Commissioner 05/02/2017 Final determination letter from the locality for purposes of the BPOL appeals process with the State.
17-58 17-58 Rulings of the Tax Commissioner 04/26/2017 Subtraction under Va. Code § 58.1-322 C 24.
17-56 17-56 Rulings of the Tax Commissioner 04/26/2017 Taxpayer failed to present adequate documentation to substantiate its appeal.
17-57 17-57 Rulings of the Tax Commissioner 04/26/2017 Right of way fees are not fees that are administered by the Department.
17-55 17-55 Rulings of the Tax Commissioner 04/19/2017 Items listed in the appeal did not meet criteria of the exemption statute
17-53 17-53 Rulings of the Tax Commissioner 04/19/2017 Major Research and Development Expenses Tax Credit Guidelines
17-52 17-52 Rulings of the Tax Commissioner 04/19/2017 Research and Development Expenses Tax Credit Guidelines
(For Taxable Years Beginning on or After January 1, 2016)