15-165 |
15-165 |
Rulings of the Tax Commissioner |
09/02/2015 |
The Taxpayers did not successfully abandon their Virginia domicile as of the taxable year in question. |
15-172 |
15-172 |
Rulings of the Tax Commissioner |
08/25/2015 |
Tax Commissioner concluded that a real property contractor could purchase furniture and other freestanding items provided in connection with the construction of real property exempt of the sales and use tax using the sale for resale exemption certificate. |
15-168 |
15-168 |
Rulings of the Tax Commissioner |
08/18/2015 |
The Taxpayers did not own the assets for which the contributions were disbursed. Therefore, the Taxpayers would not be considered to be the contributors and would not be eligible to claim the deduction for contributions made to the three Virginia 529 college savings accounts. |
15-169 |
15-169 |
Rulings of the Tax Commissioner |
08/18/2015 |
The Taxpayer's claim that his income is not subject to Virginia taxation has no basis in fact or Virginia law. Treasury Offset Program |
15-162 |
15-162 |
Rulings of the Tax Commissioner |
08/18/2015 |
The auditors estimate produced underreported sales at a very high level; Compliance penalty for tax collected but not remitted |
15-166 |
15-166 |
Rulings of the Tax Commissioner |
08/18/2015 |
Taxpayer's Virginia payroll factor was based on the amount of employee wages the Taxpayer reported to the Virginia Employment Commission. The Taxpayer employees worked exclusively overseas should have been excluded from the payroll factor numerator. |
15-170 |
15-170 |
Rulings of the Tax Commissioner |
08/18/2015 |
Deduction from gross receipts; Definite place of business,General payroll apportionment formula |
15-163 |
15-163 |
Rulings of the Tax Commissioner |
08/18/2015 |
Virginia Code § 58.1-1823 does not provide for any exceptions to the three year limitations period other than those stated in the statute, which are not applicable in this case. |
15-167 |
15-167 |
Rulings of the Tax Commissioner |
08/18/2015 |
P.D. 09-85 clearly states that when an original return is not filed within the extended period of time, the extension becomes void and such return is processed as if no extension was granted. |
15-171 |
15-171 |
Rulings of the Tax Commissioner |
08/18/2015 |
Payroll apportionment, Gross receipts,Definite place of business |
15-164 |
15-164 |
Rulings of the Tax Commissioner |
08/18/2015 |
Taxpayers failed to file the proper Virginia income tax return. |
15-161 |
15-161 |
Rulings of the Tax Commissioner |
08/14/2015 |
Multiple legal entities are operating out of a single definite place of business and the documentation provided fails to clearly identify which activities are being conducted by which legal entity. |
15-158 |
15-158 |
Rulings of the Tax Commissioner |
08/13/2015 |
Taxpayer did not submit return to substantiate the amount of out of state tax credit claimed. |
15-159 |
15-159 |
Rulings of the Tax Commissioner |
08/13/2015 |
Taxpayer should have been classified as a wholesale merchant for the tax years at issue |
15-160 |
15-160 |
Rulings of the Tax Commissioner |
08/13/2015 |
If a taxpayer meets none of the requirements to be a telephone company pursuant to Va. Code § 58.1-2600, it would be classified as a "business service" for purposes of the BPOL tax; Electronic Data Interchange |
15-157 |
15-157 |
Rulings of the Tax Commissioner |
08/13/2015 |
The Department requested the Taxpayer verify his residency status and file the appropriate Virginia income tax return. To date, the Taxpayer has failed to provide any objective evidence as to his Virginia income tax liability for the 2011 taxable year. |
15-156 |
15-156 |
Rulings of the Tax Commissioner |
08/12/2015 |
If the Trust is a nonresident trust, it would not be required to file a Virginia fiduciary income tax return unless it has Virginia taxable income. |
15-154 |
15-154 |
Rulings of the Tax Commissioner |
07/20/2015 |
Taxpayer audited and assessed use tax on untaxed expense purchases and fixed asset purchases made during the audit period. |
15-155 |
15-155 |
Rulings of the Tax Commissioner |
07/20/2015 |
Taxpayer presented documentation demonstrating that the purchasers were diplomats and were exempt of the tax; Diplomatic Tax Exemption Cards |
15-152 |
15-152 |
Rulings of the Tax Commissioner |
07/16/2015 |
Taxpayer was assessed tax, penalties and interest for underreported sales and the sale of fixtures, furnishings and equipment. |
15-153 |
15-153 |
Rulings of the Tax Commissioner |
07/16/2015 |
The Taxpayer is a reseller of computer products and services. Taxpayer assessed sales tax on untaxed sales, and the assessment of use tax on untaxed purchases used or consumed in its operations. |
15-128 |
15-128 |
Rulings of the Tax Commissioner |
07/15/2015 |
Taxpayer has failed to meet the burden of proving the assessment is incorrect |
15-149 |
15-149 |
Rulings of the Tax Commissioner |
07/10/2015 |
GUIDELINES AND RULES FOR COMBINED SALES TAX HOLIDAY |
15-151 |
15-151 |
Rulings of the Tax Commissioner |
07/07/2015 |
Taxpayers provided documentation of absentee federal ballot voting only, a residential exception for covered voters living abroad. Taxpayers advised not to continue to renew licenses with DMV. |
15-150 |
15-150 |
Rulings of the Tax Commissioner |
07/07/2015 |
Taxable complementary meals; Dealer fails to maintain adequate records; The Department is authorized to use the best information available to reconstruct sales or purchases to determine whether a tax liability exists. |