Document # Public Document # Document Type Date Issued Description
20-172 20-172 Rulings of the Tax Commissioner 09/29/2020 Audit: Identity Theft, Fraud, Records
20-173 20-173 Rulings of the Tax Commissioner 09/29/2020 Exemptions : Indian Tribes - Transactions Occurring Off The Reservation
20-170 20-170 Rulings of the Tax Commissioner 09/22/2020 Administration : Audits - Employee/Subcontractor, VEC Information
20-167 20-167 Rulings of the Tax Commissioner 09/22/2020 Administration: Audits - Documentation Not Provided During Audit
20-171 20-171 Rulings of the Tax Commissioner 09/22/2020 Exemptions: Research and Development - Prototype Engines (de minimis Use)
Watercraft: Transactions Subject to Tax
20-168 20-168 Rulings of the Tax Commissioner 09/22/2020 Exemptions: Church and Advertising - Manufactured Signs, Certificates - Reasonable Cares, Services- Installation, Remodeling, Repairing
20-169 20-169 Rulings of the Tax Commissioner 09/22/2020 Sales Price: True Object, Exemptions - Manufactured Signs, Permit Fees, Permit Procurement Fees, Installation
20-163 20-163 Rulings of the Tax Commissioner 09/15/2020 Consuming Contractor: Taxable Purchases - Mail Boxes
20-164 20-164 Rulings of the Tax Commissioner 09/15/2020 Documentation
20-165 20-165 Rulings of the Tax Commissioner 09/15/2020 Residency : Domicile - Duel Residency; Credit : Tax Paid to Another State - California
20-162 20-162 Rulings of the Tax Commissioner 09/15/2020 Refund request, Statute of Limitations
20-166 20-166 Rulings of the Tax Commissioner 09/15/2020 Retail Sales and Use: Mobile Devices Used in Restaurants by Customers - Services, Access Fees, Rental, Commissions, Software
Communications Sales and Use: Internet Services, Telecommunications Provider
BPOL: Classification - Amusements, Non-coin Operated Machines
20-9 20-161 Tax Bulletins 09/10/2020 4th Quarter Interest Rates for 2020
20-159 20-159 Rulings of the Tax Commissioner 09/08/2020 Federal Taxable Income: Net Operating Loss (NOL) - NOL Deduction, Filing Status Considerations, Carryforward, Fixed Date Conformity Adjustments, IRC 382 Limitation, Taxpayer Records
Subtraction: Sub-part F Income
20-160 20-160 Rulings of the Tax Commissioner 09/08/2020 Erroneous Remittance and Cable ROW fees - Interest Abatement; Bar Debt Credits
20-157 20-157 Rulings of the Tax Commissioner 09/08/2020 Federal Adjusted Gross Income (FAGI) : Capital Gain/Loss - Inherited Property Basis
20-158 20-158 Rulings of the Tax Commissioner 09/08/2020 Residency : Domicile - Change to a Foreign County ; Part-Year - Return
20-155 20-155 Rulings of the Tax Commissioner 09/01/2020 Use Tax : Audit - Taxpayer Records
20-152 20-152 Rulings of the Tax Commissioner 09/01/2020 Exemptions : Organization - Nonprofit
20-156 20-156 Rulings of the Tax Commissioner 09/01/2020 Exemptions : Real Estate Commissions - Business Entities
20-153 20-153 Rulings of the Tax Commissioner 09/01/2020 Period of Limitations : Statute of Limitations - Appeal
Administration: Offer in Compromise - Doubtful Collectability
20-154 20-154 Rulings of the Tax Commissioner 09/01/2020 Real Property : Administration - Authority to Issue Rulings
20-151 20-151 Rulings of the Tax Commissioner 09/01/2020 Consumer Use Tax : Audit Period - Sample
Offer in Compromise: Doubtful Collectability - Financial Hardship
20-206 20-206 Rulings of the Tax Commissioner 08/26/2020 Guidelines for the Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax
20-149 20-149 Rulings of the Tax Commissioner 08/25/2020 Administration: Taxpayer Records: Requirements
Contractors :Consumer Use Tax on Untaxed Purchases of Tangible Personal Property Fencing, Cabinets, Countertops, Doors, Metal Stairs and Rails, Shaft Wall System, Custom Clothing, Framing and Sheathing, Mirrors, Unknown Transactions, Business Costs, Taxes Paid to Another State: Retailer Exception: Repealed
Purchases: Disputes with Vendors