Document # Public Document # Document Type Date Issued Description
11-205 11-205 Rulings of the Tax Commissioner 12/20/2011 Service provider and the lodging facilities are end users of the services
11-204 11-204 Rulings of the Tax Commissioner 12/20/2011 Service provider and the lodging facilities are end users of the services
11-206 11-206 Rulings of the Tax Commissioner 12/20/2011 Invalid exemption certificates; customers paid use tax directly to the Department
11-203 11-203 Rulings of the Tax Commissioner 12/19/2011 First Quarter 2012 Interest Rates
11-11 11-203 Tax Bulletins 12/19/2011 First Quarter 2012 Interest Rates
11-068 Attorney General's Opinion 12/16/2011 Sale of tangible personal property and the rendering of a service, the true object of the transaction must be examined to determine whether it is subject to the retail sales and use tax as a sale of tangible personal property or is exempt from taxation as a sale of services.
11-202 11-202 Rulings of the Tax Commissioner 12/13/2011 Disallowed the overpayment credit claiming a refund statute of limitations expired.
11-200 11-200 Rulings of the Tax Commissioner 12/12/2011 Assessments; Filing requirements: Tangible personal property
11-201 11-201 Rulings of the Tax Commissioner 12/12/2011 Statement of Assessed Values for Local Tax Purposes for Railroads and Interstate Pipeline Transmission Companies
11-199 11-199 Rulings of the Tax Commissioner 12/09/2011 Consolidated returns; Nexus
11-198 11-198 Rulings of the Tax Commissioner 12/07/2011 Department does not have the authority to make determinations regarding the value of property subject to the local mobile property tax
11-196 11-196 Rulings of the Tax Commissioner 12/06/2011 Combat pay excluded from FAGI and computation when proportionally allocating itemized deductions
11-197 11-197 Rulings of the Tax Commissioner 12/06/2011 Information was insufficient to show separately accounted for itemized deductions.
11-195 11-195 Rulings of the Tax Commissioner 12/05/2011 Tax treatment of lake and pond care services and product sales and installation
11-194 11-194 Rulings of the Tax Commissioner 12/02/2011 No exemption for refinancing an existing debt with the same lender
11-193 11-193 Rulings of the Tax Commissioner 12/02/2011 Department's authority to modify the allocation of exemptions and deductions claimed for federal income tax
11-190 11-190 Rulings of the Tax Commissioner 11/30/2011 Combat pay excluded from FAGI and computation when proportionally allocating itemized deductions
11-189 11-189 Rulings of the Tax Commissioner 11/30/2011 Combat pay excluded from FAGI and computation when proportionally allocating itemized deductions
11-191 11-191 Rulings of the Tax Commissioner 11/30/2011 Responsibility lies with the clerk to determined recordation tax on real estate
11-192 11-192 Rulings of the Tax Commissioner 11/28/2011 Logistic support services are being performed at a definite place of business in the City.
11-188 11-188 Rulings of the Tax Commissioner 11/28/2011 Reduced rate for raw food applies when the facility retains title to the food
11-187 11-187 Rulings of the Tax Commissioner 11/23/2011 Gross receipts derived from leasing of real property in the County would be sitused to the County.
11-186 11-186 Rulings of the Tax Commissioner 11/16/2011 Clerk to review the actual valuation of the property transferred.
11-185 11-185 Rulings of the Tax Commissioner 11/09/2011 Communications call tracking services
11-184 11-184 Rulings of the Tax Commissioner 11/08/2011 Failure to file sales tax returns and remit the tax collected to the Department .