Document # Public Document # Document Type Date Issued Description
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.
15-123 15-123 Rulings of the Tax Commissioner 06/24/2015 Taxpayer did not file his Form 763-S until well after the statute of limitations had expired.
15-124 15-124 Rulings of the Tax Commissioner 06/24/2015 In order to verify how much of the husband's basic military pay was eligible for the subtraction, it will be necessary to review his leave and earnings statements for the taxable year together with his military W-2 and active duty orders.