Document # Public Document # Document Type Date Issued Description
20-93 20-93 Rulings of the Tax Commissioner 05/27/2020 Accounting period
20-91 20-91 Rulings of the Tax Commissioner 05/27/2020 Administration: Returns - Filing Requirements; Statute of Limitations - Federal Audits
20-89 20-89 Rulings of the Tax Commissioner 05/27/2020 Audit: Extrapolation - Lease/Purchase
20-92 20-92 Rulings of the Tax Commissioner 05/27/2020 Contractors - real estate: Fixed Assets; Subcontractors
20-88 20-88 Rulings of the Tax Commissioner 05/22/2020 Classification: Retail Sales - Distillery; Exemptions: Manufacturing; Agency - ABC Government Distillery Stores
20-86 20-86 Rulings of the Tax Commissioner 05/19/2020 Federal Adjusted Gross Income (FAGI): Net Operating Loss Deduction (NOLD) - Carryback; Administration: Statute of Limitations - Amended Return
20-87 20-87 Rulings of the Tax Commissioner 05/18/2020 Real Property Contractor; Reciprocity
20-85 20-85 Rulings of the Tax Commissioner 05/14/2020 Residency: Domicile - Taxpayer Successfully Changed Domicile
20-79 20-79 Rulings of the Tax Commissioner 05/12/2020 Pass- through Entity: Withholding - Conformity
20-81 20-81 Rulings of the Tax Commissioner 05/12/2020 ISP Exemption: Mixed Use Equipment Allocation
20-82 20-82 Rulings of the Tax Commissioner 05/12/2020 ISP exemption: Mixed Use Equipment Allocation
20-80 20-80 Rulings of the Tax Commissioner 05/12/2020 ISP exemption: Mixed use equipment allocation
20-83 20-83 Rulings of the Tax Commissioner 05/12/2020 Cigarette Purchases
20-75 20-75 Rulings of the Tax Commissioner 05/05/2020 Estimated Assessment
20-73 20-73 Rulings of the Tax Commissioner 05/05/2020 ISP exemption: Mixed use equipment allocation
20-77 20-77 Rulings of the Tax Commissioner 05/05/2020 Subtractions: Historical Rehabilitation Tax Credit - Net Capital Gain Limitation
20-74 20-74 Rulings of the Tax Commissioner 05/05/2020 Exemption Certificates: Fuel for Domestic Consumption
20-78 20-78 Rulings of the Tax Commissioner 05/05/2020 Allocation and Apportionment: Sales Factor - Modified Method for Manufacturers
20-76 20-76 Rulings of the Tax Commissioner 05/04/2020 Guidelines and Rules for the Tobacco Products Tax
20-6 20-67 Tax Bulletins 04/29/2020 Additional Sales and Use Tax in Halifax County
20-68 20-68 Rulings of the Tax Commissioner 04/28/2020 Improper Reflection of Income: Intercompany Transactions - Consolidation of Entities; Allocation and Apportionment: Sales Factor - Partnership Income
20-71 20-71 Rulings of the Tax Commissioner 04/28/2020 Credit: Taxes paid to another state - Part-year residents
20-65 20-65 Rulings of the Tax Commissioner 04/28/2020 Electronic software delivery, Sample: Purchases of TPP shipped to or used out of state; compliance and amnesty penalty abatement
20-69 20-69 Rulings of the Tax Commissioner 04/28/2020 Administration : Assessment - Reporting Federal Changes; Deduction: Itemized - Substantiation
20-72 20-72 Rulings of the Tax Commissioner 04/28/2020 Exemption Certificates: Mill ship operation, retailer vs. manufacturer