Tax Type
BPOL Tax
Description
Request for Reconsideration of Earlier TAX Ruling
Topic
Taxpayers' Remedies
Date Issued
09-14-2001
September 14, 2001
Re: Taxpayer: *****
Locality Assessing Tax: *****
Appeal of Business, Professional and Occupational License (BPOL) Tax
Dear *****
This ruling is issued upon your request for a reconsideration of the final state determination issued by the department in Public Document (P.D.) 00-112 (6/20/00).
The department has reviewed your request for reconsideration. The facts and legal precedent you cite in support of your position were considered by the department when making its determination in P.D. 00-112. Accordingly, it is my final determination that the Taxpayer has failed to demonstrate that the department's ruling in P.D. 00-112 is in error, and the determination in P.D. 00-112 is affirmed.
Subsequent to the release of P.D. 00-112, the department issued a final determination in a similar case, Public Document 01-68 (May 22, 2001). l am enclosing a copy of P.D. 01-68.
If you have any other questions about this ruling, please do not hesitate to contact ***** Tax Policy Analyst, in my Policy Development Office at *****.
Sincerely,
Danny M. Payne
Tax Commissioner
PDO/30512D
Rulings of the Tax Commissioner