15-146 |
15-146 |
Rulings of the Tax Commissioner |
07/02/2015 |
Finding in regard as to which products in the audit qualify as exempt nonprescription drugs or exempt durable medical equipment. |
15-147 |
15-147 |
Rulings of the Tax Commissioner |
07/02/2015 |
Virginia Code § 58.1-332.2 C provides that "[t]he credits in §§ 58.1-332 and 58.1-332.1 shall apply only when the tax imposed in the other state or foreign country is substantially similar to the tax imposed by Article 2 (§ 58.1-320 et seq.), as defined by this section." |
15-148 |
15-148 |
Rulings of the Tax Commissioner |
07/02/2015 |
Death Benefit Subtraction; Interpretation of Statute; Tax Form Instructions; Written Advice |
15-142 |
15-142 |
Rulings of the Tax Commissioner |
06/30/2015 |
In a situation when a Taxpayer relies on his accountant, lawyer, or tax preparer and receives erroneous information it is not considered a reasonable cause to waive a penalty. |
15-135 |
15-135 |
Rulings of the Tax Commissioner |
06/30/2015 |
Taxpayer is required to maintain records and have those records available for inspection by the Department in accordance with Va. Code § 58.1-633 and Title 23 VAC 10-210-470 |
15-139 |
15-139 |
Rulings of the Tax Commissioner |
06/30/2015 |
Taxpayer was not eligible to subtract the entire amount of his retirement income received. |
15-143 |
15-143 |
Rulings of the Tax Commissioner |
06/30/2015 |
Department can assess the appropriate tax at any time when a corporation has not filed a return. |
15-136 |
15-136 |
Rulings of the Tax Commissioner |
06/30/2015 |
The initial receiving state of the fixed assets has the first right of use taxation of the assets in question. |
15-140 |
15-140 |
Rulings of the Tax Commissioner |
06/30/2015 |
Department records do not show a return on file or payment of the liability reported on the return. A check with the IRS indicates the Taxpayer has not filed a federal income tax return for the taxable year at issue. |
15-144 |
15-144 |
Rulings of the Tax Commissioner |
06/30/2015 |
Taxpayer will need to evaluate its relationship with each service provider in order to determine if they have Virginia nexus; Independent contractor |
15-137 |
15-137 |
Rulings of the Tax Commissioner |
06/30/2015 |
Layaway cancellation fee is not subject to sales tax. |
15-141 |
15-141 |
Rulings of the Tax Commissioner |
06/30/2015 |
Federal earned income tax credit; Partnership income was reported on a Schedule E, it would not qualify for the border state credit. |
15-134 |
15-134 |
Rulings of the Tax Commissioner |
06/30/2015 |
Taxpayer did not have any records and the observation methodology applied in this case |
15-145 |
15-145 |
Rulings of the Tax Commissioner |
06/30/2015 |
Classification |
15-138 |
15-138 |
Rulings of the Tax Commissioner |
06/30/2015 |
Taxpayer was entrusted with tax matters involving the company. She also signed checks for sales taxes payable to the Department of Taxation. |
15-6 |
15-133 |
Tax Bulletins |
06/26/2015 |
Important Information RegardingGold, Silver and Platinum Bullion Sales |
15-133 |
15-133 |
Rulings of the Tax Commissioner |
06/26/2015 |
Important Information RegardingGold, Silver and Platinum Bullion Sales |
15-129 |
15-129 |
Rulings of the Tax Commissioner |
06/25/2015 |
Taxpayer made purchases without payment of the sales tax to vendors or the accrual and payment of the use tax to the Department |
15-5 |
15-132 |
Tax Bulletins |
06/25/2015 |
IMPORTANT INFORMATION REGARDING THE FOREST PRODUCTS TAX |
15-130 |
15-130 |
Rulings of the Tax Commissioner |
06/25/2015 |
Taxpayer has failed to furnish information required by law |
15-132 |
15-132 |
Rulings of the Tax Commissioner |
06/25/2015 |
IMPORTANT INFORMATION REGARDING THE FOREST PRODUCTS TAX |
15-127 |
15-127 |
Rulings of the Tax Commissioner |
06/25/2015 |
Hotel owner; The service charges are deemed to be a part of the charge for the accommodations and are thus subject to the tax. |
15-131 |
15-131 |
Rulings of the Tax Commissioner |
06/25/2015 |
Electing Small Business Trust; Eligibility to Claim the Credit;Computation of Credit |
15-122 |
15-122 |
Rulings of the Tax Commissioner |
06/24/2015 |
The summary reports provided by the Taxpayer to complete the sales tax returns were not adequate to determine that the tax was overpaid to the Department. |
15-126 |
15-126 |
Rulings of the Tax Commissioner |
06/24/2015 |
Taxpayer has failed to provide the requested information, there is no basis to revise the assessment. |