Document # Public Document # Document Type Date Issued Description
15-104 15-104 Rulings of the Tax Commissioner 05/12/2015 Taxable out of state pension
15-99 15-99 Rulings of the Tax Commissioner 05/11/2015 Taxpayers were actual residents of Virginia for the period in question, and for the entire 2011 taxable year.
15-100 15-100 Rulings of the Tax Commissioner 05/11/2015 Department of Energy did not purchase, use or consume the materials that are at issue. The purchases were made by the Taxpayer for its use or consumption in the performance of real property contract work and do not qualify for exemption.
15-98 15-98 Rulings of the Tax Commissioner 05/08/2015 Return filed beyond the statute of limitations.
15-96 15-96 Rulings of the Tax Commissioner 05/08/2015 Department appropriately applied the underpayment penalty for the failure to pay estimated taxes, the extension penalty and the late payment penalty
15-97 15-97 Rulings of the Tax Commissioner 05/08/2015 Taxpayer's distribution is derived from a pension plan, the Taxpayer does not qualify for the death benefit subtraction
15-95 15-95 Rulings of the Tax Commissioner 05/07/2015 Issues regarding the location of the performance of services are a matter of fact to be determined by the locality.
15-85 15-85 Rulings of the Tax Commissioner 05/07/2015 County failed to file its request for reconsideration within the 45-day limitations period
15-94 15-94 Rulings of the Tax Commissioner 05/05/2015 Statutory rules for determining the Virginia source income of a nonresident
15-92 15-92 Rulings of the Tax Commissioner 04/30/2015 15% gratuity charges are below the taxable 20% mandatory gratuity threshold as set out in Va. Code § 58.1-602.
15-93 15-93 Rulings of the Tax Commissioner 04/30/2015 Estate Tax Exemption to the Postponed Inheritance Tax
15-90 15-90 Rulings of the Tax Commissioner 04/28/2015 Taxpayer was a Virginia domiciliary resident during the taxable year
15-87 15-87 Rulings of the Tax Commissioner 04/28/2015 Return filed well beyond the three year statute of limitations.
15-91 15-91 Rulings of the Tax Commissioner 04/28/2015 A pass-through entity is required to file a return and remit withholding tax on only that income "derived or connected with Virginia sources.".
15-88 15-88 Rulings of the Tax Commissioner 04/28/2015 State A return provided by the Taxpayers shows they did not request credit for the income tax paid to Virginia
15-89 15-89 Rulings of the Tax Commissioner 04/28/2015 Taxpayers claimed a credit for payment of the District of Columbia's Unincorporated Business Franchise Tax
15-86 15-86 Rulings of the Tax Commissioner 04/28/2015 Tumor treating fields therapy devices manufactured by the Taxpayer qualify for the retail sales and use tax exemption
15-84 15-84 Rulings of the Tax Commissioner 04/23/2015 Filing Status
15-82 15-82 Rulings of the Tax Commissioner 04/22/2015 Technical center in Virginia that conducts research, development, analysis and testing of film products and ingredients manufactured by a related non-Virginia entity and others.
15-79 15-79 Rulings of the Tax Commissioner 04/22/2015 Land Preservation Tax Credit
15-83 15-83 Rulings of the Tax Commissioner 04/22/2015 GUIDELINES FOR THE ACCELERATED SALES TAX PAYMENT
15-80 15-80 Rulings of the Tax Commissioner 04/22/2015 The equipment at issue loses its identity as tangible personal property and becomes real property.
15-81 15-81 Rulings of the Tax Commissioner 04/22/2015 The Taxpayer failed to obtain valid certificates of exemption from its customers for the sample period.
15-75 15-75 Rulings of the Tax Commissioner 04/21/2015 Taxpayers took all steps to abandon their Virginia domicile, they have satisfied the burden of showing they intended to abandon their Virginia domicile in the tax year.
15-72 15-72 Rulings of the Tax Commissioner 04/21/2015 Residency of Spouse of Military Service Member