Document # Public Document # Document Type Date Issued Description
25-46 25-46 Rulings of the Tax Commissioner 04/10/2025 Consumer Use : Taxable Lease - Separate Entities
25-47 25-47 Rulings of the Tax Commissioner 04/10/2025 Audit : Overpayment Credit Request - Statute of Limitations; Penalty : Compliance - Ratio for 2nd Generation Audit; Amnesty - Eligible Audit Periods
25-44 25-44 Rulings of the Tax Commissioner 04/03/2025 Residency : Domicile - Failure to establish change; Credit : Tax Paid to Another State - May be eligible
25-63 25-63 Rulings of the Tax Commissioner 04/02/2025 Contractor : Purchases - Mined dirt and sand for use by a contractor
25-29 25-29 Rulings of the Tax Commissioner 02/27/2025 Audit: Period Limitations - Extension; Statute of Limitations; Exemption: Manufacturing - Purchases on Behalf of Affiliated Entity
25-26 25-26 Rulings of the Tax Commissioner 02/18/2025 Fabrication: Fabricating Contractor; Dual Role Fabricator; Documentation
25-28 25-28 Rulings of the Tax Commissioner 02/18/2025 Adjudication & Resolution: Application for Correction - Filing Deadline Not Met
25-23 25-23 Rulings of the Tax Commissioner 02/18/2025 Audit: Incomplete Appeal - No alleged error in assessment
25-24 25-24 Rulings of the Tax Commissioner 02/18/2025 Administration: Application for Correction - Incomplete
25-20 25-20 Rulings of the Tax Commissioner 02/13/2025 Tangible: Administration - Timely Reconsideration, Statute of Limitations
25-15 25-15 Rulings of the Tax Commissioner 02/12/2025 Sales and Use: Sales Price - Lease;
Real and Tangible Personal Property
25-16 25-16 Rulings of the Tax Commissioner 02/12/2025 Administration: Audits - Do Not Look Behind IRS Audit
25-19 25-19 Rulings of the Tax Commissioner 02/12/2025 Exemption: Advertising - Direct Mail Purchases from an out-of-state advertising vendor
25-7 25-7 Rulings of the Tax Commissioner 01/15/2025 Administration: Appeal - Jurisdiction
25-2 25-2 Rulings of the Tax Commissioner 01/10/2025 Exemption : Services - Rental of Equestrian Facilities at a Non - Profit Educational Center
25-11 25-11 Rulings of the Tax Commissioner 01/10/2025 Administration: Appeal - Jurisdiction
25-3 25-3 Rulings of the Tax Commissioner 01/10/2025 Audit: Dealer Records - Retention Requirements; Assessment: Estimated - Best Available Information; Burden of Proof
25-1 25-1 Rulings of the Tax Commissioner 01/10/2025 Ruling: Exempt Food Sales - Preschools, Daycares, Private Schools and Public Charter Schools
25-10 25-10 Rulings of the Tax Commissioner 01/10/2025 Administration: Appeal - Jurisdiction
24-149 24-149 Rulings of the Tax Commissioner 12/20/2024 Contractor : One-time Credit - Erroneous Sales Tax Collection
24-148 24-148 Rulings of the Tax Commissioner 12/19/2024 Estimated Assessment : Exceptions - Burden of Proof
24-144 24-144 Rulings of the Tax Commissioner 12/18/2024 Credit; Contractor: Erroneously collected and remitted taxes
24-147 24-147 Rulings of the Tax Commissioner 12/18/2024 Credit: Sales Tax Improperly Collected/Remitted - Consuming Contractor
24-146 24-146 Rulings of the Tax Commissioner 12/18/2024 Contractor: One-time Credit - Erroneous Sales Tax Collection Against Use Tax Assessment
24-140 24-140 Rulings of the Tax Commissioner 12/13/2024 Exemption: Durable Medical Equipment - Invalid Certificate ; Patient Specific Information Requirement Not Met