Document # Public Document # Document Type Date Issued Description
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
25-10 25-10 Rulings of the Tax Commissioner 01/10/2025 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
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
24-138 24-138 Rulings of the Tax Commissioner 12/13/2024 Credit: Qualified Equity & Subordinated Debt Investments - Late Filed Application
24-131 24-131 Rulings of the Tax Commissioner 12/13/2024 Administration: Reconsideration - Failure to Meet Reconsideration Criteria
24-140 24-140 Rulings of the Tax Commissioner 12/13/2024 Exemption: Durable Medical Equipment - Invalid Certificate ; Patient Specific Information Requirement Not Met
24-135 24-135 Rulings of the Tax Commissioner 12/13/2024 Credit: Qualified Equity & Subordinated Debt Investments - Late Filed Application
24-130 24-130 Rulings of the Tax Commissioner 12/12/2024 Retailer: Manufactured Signs - 2005 Law Change;
Exemption: Church - Mission Requirements Strictly Construed
24-122 24-122 Rulings of the Tax Commissioner 11/18/2024 Administration : Appeals - Timely Filing
24-125 24-125 Rulings of the Tax Commissioner 11/18/2024 Additions : Intangible Expenses - Research Expenses ; Subject to Tax Exemption : Interest
24-115 24-115 Rulings of the Tax Commissioner 11/14/2024 Sales: Exemption - Government.
24-151 24-151 Rulings of the Tax Commissioner 11/14/2024 Administration: Appeals - Jurisdiction
24-111 24-111 Rulings of the Tax Commissioner 11/14/2024 Retailer v Contractor: One-time credit - Erroneous Sales Tax Collection Against Use Tax Assessment
24-108 24-108 Rulings of the Tax Commissioner 10/23/2024 Administration: Assessment - Collection Statute of Limitations, Accrual of Penalty and Interest