Document # Public Document # Document Type Date Issued Description
26-5 26-5 Rulings of the Tax Commissioner 02/04/2026 Administration: Refund - Statute of Limitations
26-1 26-1 Rulings of the Tax Commissioner 02/04/2026 Administration: Appeals - Timely Filed
25-120 25-120 Rulings of the Tax Commissioner 01/14/2026 Administration: Application for Correction - 90 Day Filing Requirement
25-121 25-121 Rulings of the Tax Commissioner 11/20/2025 Credit : Qualified Equity & Subordinated Debt - Deadline strictly enforced
25-112 25-112 Rulings of the Tax Commissioner 11/07/2025 Definite Place of Business: Government Facilities - Continuous Services at Location
25-92 25-92 Rulings of the Tax Commissioner 06/27/2025 Publications : Magazines - Print and Electronic Subscriptions; Advertising : Print; Inserts, Postcards
25-93 25-93 Rulings of the Tax Commissioner 06/27/2025 Exemption : Advertising - Creation and Development; Direct Mail Materials; Interstate Commerce
25-94 25-94 Rulings of the Tax Commissioner 06/27/2025 Audit : Estimated Assessment - Burden of Proof
25-81 25-81 Rulings of the Tax Commissioner 06/20/2025 Exemption Certificates: Resale - Good Faith Acceptance, Reasonable Care, Greater Scrutiny;
Interstate Commerce
25-84 25-84 Rulings of the Tax Commissioner 06/20/2025 Exemption: Manufacturing - Purchases Otherwise Exempt But Owned by a Customer;
Retail Sale - Definition Does Not Include Resale of Tangible Personal Property Expended in Manufacturing
25-83 25-83 Rulings of the Tax Commissioner 06/20/2025 Residency: Domicile - Domicile Changed
25-87 25-87 Rulings of the Tax Commissioner 06/20/2025 Exemption: Software - Software Sold in Conjunction with Tangible Personal Property;
Services - Services Included in Sale of Tangible Personal Property;
Taxpayer Records: Asset and Expense Purchases - Failure to Maintain Invoices and Supporting Documents
25-75 25-75 Rulings of the Tax Commissioner 06/04/2025 Administration: Appeal - Reconsideration, Jurisdiction
25-73 25-73 Rulings of the Tax Commissioner 06/04/2025 Exemption: Non-Profit - Requirements, Exemption Certificates;
Audit: Records - Failure to Keep Cash Register Documents
25-65 25-65 Rulings of the Tax Commissioner 05/14/2025 Tangible : Valuation - Rebates
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
25-46 25-46 Rulings of the Tax Commissioner 04/10/2025 Consumer Use : Taxable Lease - Separate Entities
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
25-23 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
25-26 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
25-20 25-20 Rulings of the Tax Commissioner 02/13/2025 Tangible: Administration - Timely Reconsideration, Statute of Limitations