Document # Public Document # Document Type Date Issued Description
19-49 19-49 Rulings of the Tax Commissioner 05/08/2019 Audit: Sampling Methodology - Records and Invoices
19-46 19-46 Rulings of the Tax Commissioner 05/01/2019 Audit: Taxpayer Records - Inventory Purchases (Cigarettes)
Administration: Penalties and Interest - Failure to Pay
19-47 19-47 Rulings of the Tax Commissioner 05/01/2019 Audit: Sampling - Lease/Purchase
19-48 19-48 Rulings of the Tax Commissioner 05/01/2019 Audit: Taxpayer Records - Inventory Purchases (Cigarettes)
19-41 19-41 Rulings of the Tax Commissioner 04/25/2019 Service in Connection with Tangible Personal Property: Admissions; Party Packages
Department Guidance: Written Advice
Offer in Compromise: Doubtful Collectibility;Financial Hardship
19-45 19-45 Rulings of the Tax Commissioner 04/25/2019 Residency: Domicile - Servicemember’s Civil Relief Act, Establishing Connections in Multiple States
19-42 19-42 Rulings of the Tax Commissioner 04/25/2019 Purchases by Construction Contractor: Prefabricated Metal Buildings, Gymnasium Equipment, Scoreboards, Dividers, Stands and Seating, Interior and Exterior Signs, Fire Doors, Markerboards
19-39 19-39 Rulings of the Tax Commissioner 04/25/2019 Sales of Services: Maintenance agreements
19-43 19-43 Rulings of the Tax Commissioner 04/25/2019 Exclusion: Dealers - Timeliness of Request;Retroactive Application
19-40 19-40 Rulings of the Tax Commissioner 04/25/2019 Services In Connection with the Sale of Tangible Personal Property: Sign Manufacturer;
Exemptions: Advertising; Church; Freight
19-44 19-44 Rulings of the Tax Commissioner 04/25/2019 Filing Status: Election Versus Request for Change - Real Estate Investment Trust (REIT)
19-38 19-38 Rulings of the Tax Commissioner 04/18/2019 Administration: Appeal Redetermination
Residency: Changing Domicile
19-35 19-35 Rulings of the Tax Commissioner 04/18/2019 Occasional Sale: Liquidation of Division
19-36 19-36 Rulings of the Tax Commissioner 04/18/2019 Retirement Income Subtraction: Contributions Taxed in Pennsylvania
19-37 19-37 Rulings of the Tax Commissioner 04/18/2019 Residency: Change of Domicile
Credit for Tax Paid Another State: Louisiana
19-33 19-33 Rulings of the Tax Commissioner 04/17/2019 Assessment - Based on Available Information
Appeal - Statute Of Limitations
Fraud Penalty - Willful Failure to File
19-30 19-30 Rulings of the Tax Commissioner 04/17/2019 Rate Increase Transitional Provisions - Statute of Limitations
19-34 19-34 Rulings of the Tax Commissioner 04/17/2019 Reporting Federal Changes: Filing Requirements
19-31 19-31 Rulings of the Tax Commissioner 04/17/2019 Credit for Tax Paid to Another State - South Carolina
19-32 19-32 Rulings of the Tax Commissioner 04/17/2019 Broadcasting Exemption; Satellite Television Providers - Reconsideration of Denied Refund
19-25 19-25 Rulings of the Tax Commissioner 04/08/2019 Resale Exemption - True Object Test: Real v. Tangible Property
Exemption Certificates - Government Exemption Certificate
Pollution Control Exemption - Certification Requirements
19-29 19-29 Rulings of the Tax Commissioner 04/08/2019 Return Filing Requirements - Individual with Illness or Disability
Statute of Limitations for Refunds
19-26 19-26 Rulings of the Tax Commissioner 04/08/2019 Exemption Certificates- Requirements for Good Faith Acceptance
Purchases of Assets - Cash Rebates and Shipment Destination
Penalty - Compliance Ratio Computation
19-23 19-23 Rulings of the Tax Commissioner 04/08/2019 Research and Development Exemption - Pharmaceutical and Vaccine Research
19-27 19-27 Rulings of the Tax Commissioner 04/08/2019 Itemized Deduction for Business Expenses - Record Requirements