15-216 |
15-216 |
Rulings of the Tax Commissioner |
12/08/2015 |
Untaxed sales;Lacking the documentation to support its claim; Local Meals Tax |
15-220 |
15-220 |
Rulings of the Tax Commissioner |
12/08/2015 |
Did Taxpayers spent a sufficient number of days in Virginia to be considered actual residents and subject of Virginia income tax. |
15-224 |
15-224 |
Rulings of the Tax Commissioner |
12/08/2015 |
Taxpayer's calculation for the pretax pension contribution did not meet the Department guidelines. |
15-217 |
15-217 |
Rulings of the Tax Commissioner |
12/08/2015 |
Internet Tax Freedom Act; The Act does not prohibit the Commonwealth from deeming the connectivity charges subject to the communications sales tax. |
15-221 |
15-221 |
Rulings of the Tax Commissioner |
12/08/2015 |
In order for one to have established domicile in another country, there must be personal presence with the intent to remain there permanently or indefinitely. |
15-225 |
15-225 |
Rulings of the Tax Commissioner |
12/08/2015 |
A Virginia domiciliary resident working in other parts of the country or another country who has not abandoned his Virginia residency continues to be subject to Virginia taxation. |
15-218 |
15-218 |
Rulings of the Tax Commissioner |
12/08/2015 |
Internet Tax Freedom Act; The Act does not prohibit the Commonwealth from deeming the connectivity charges subject to the communications sales tax. |
15-215 |
15-215 |
Rulings of the Tax Commissioner |
11/24/2015 |
A Virginia locality or its economic development authority may not earn Land Preservation Tax Credits. |
15-212 |
15-212 |
Rulings of the Tax Commissioner |
11/24/2015 |
Machinery and tools used directly in the manufacturing processes were subject to the M&T tax. |
15-214 |
15-214 |
Rulings of the Tax Commissioner |
11/24/2015 |
The special border credit rule is limited to a single contiguous state. |
15-211 |
15-211 |
Rulings of the Tax Commissioner |
11/10/2015 |
Determining value of property for recordation tax purposes: |
15-210 |
15-210 |
Rulings of the Tax Commissioner |
10/30/2015 |
The maximum deduction for contributions to Virginia prepaid tuition contracts is $4,000 allowed for contributors under age 70. |
15-209 |
15-209 |
Rulings of the Tax Commissioner |
10/29/2015 |
Taxpayer elected to treat the LLCs as S corporations,they are considered separate entities. Each of the LLCs is required to file a separate return.
|
15-208 |
15-208 |
Rulings of the Tax Commissioner |
10/27/2015 |
District of Columbia residents commuting to work in Virginia and earning only salaries and wages are not subject to tax in Virginia. |
15-206 |
15-206 |
Rulings of the Tax Commissioner |
10/27/2015 |
Taxpayers National Guard pay did not qualify for the extended active duty pay subtraction because service was less than 90 days. |
15-207 |
15-207 |
Rulings of the Tax Commissioner |
10/27/2015 |
Department finds that the service member established domicile in Virginia. In addition, the service member remained in Virginia after retiring from the military. |
15-205 |
15-205 |
Rulings of the Tax Commissioner |
10/20/2015 |
Clerk of the County to review the actual value of the property, taking into consideration the Taxpayer's appraisal and all other relevant and reliable information available. |
15-204 |
15-204 |
Rulings of the Tax Commissioner |
10/20/2015 |
Taxpayer must contact the IRS to dispute the discrepancies in his income. |
15-197 |
15-197 |
Rulings of the Tax Commissioner |
10/19/2015 |
If a spouse does not establish a permanent personal presence in State A, he will not be considered to have abandoned his Virginia domicile. |
15-201 |
15-201 |
Rulings of the Tax Commissioner |
10/19/2015 |
Farm Wineries and Vineyards Tax Credit Application |
15-198 |
15-198 |
Rulings of the Tax Commissioner |
10/19/2015 |
It is a taxpayer's responsibility to inform their employer when there is a change to their withholding status. |
15-202 |
15-202 |
Rulings of the Tax Commissioner |
10/19/2015 |
Qualified Funeral Trusts; Appeal filed after the expiration of the 90-day limitations period. |
15-199 |
15-199 |
Rulings of the Tax Commissioner |
10/19/2015 |
Ignorance of the Law; Web Site Information;Statute of Limitations |
15-203 |
15-203 |
Rulings of the Tax Commissioner |
10/19/2015 |
The Taxpayer's appeal correspondence was not timely filed. |
15-200 |
15-200 |
Rulings of the Tax Commissioner |
10/19/2015 |
Taxpayers failed to have sufficient income tax withheld or estimated tax paid. Estimated tax underpayment penalty |