Document # Public Document # Document Type Date Issued Description
07-71 07-71 Rulings of the Tax Commissioner 05/18/2007 Items used on exempt mining and mineral processing machinery and equipment
07-77 07-77 Rulings of the Tax Commissioner 05/18/2007 Partnership requirements to file a return when liable for income tax
07-74 07-74 Rulings of the Tax Commissioner 05/18/2007 True object of the contract is the performance of a service license fees exempt
07-60 07-60 Rulings of the Tax Commissioner 05/10/2007 Question inclusion of both annual expense charges and purchase cost in audit sample
07-64 07-64 Rulings of the Tax Commissioner 05/10/2007 Seller did not pay outstanding liabilities before selling business. New owner liable
07-69 07-69 Rulings of the Tax Commissioner 05/10/2007 A simple declaration is not sufficient to establish residency
07-58 07-58 Rulings of the Tax Commissioner 05/10/2007 Tax on the purchase of weed eaters and other small motorized equipment
07-65 07-65 Rulings of the Tax Commissioner 05/10/2007 Equipment was not used exclusively for religious purposes, as required by statute
07-56 07-56 Rulings of the Tax Commissioner 05/10/2007 Dealer fails to maintain adequate records; Underreported sales
07-59 07-59 Rulings of the Tax Commissioner 05/10/2007 Individual income tax treatment of a signing bonus received by a professional athlete.
07-66 07-66 Rulings of the Tax Commissioner 05/10/2007 Deduction provided for out-of-state receipts for Taxpayer and its partners
07-57 07-57 Rulings of the Tax Commissioner 05/10/2007 A proportion of the income producing activities clearly occurs in another state
07-61 07-61 Rulings of the Tax Commissioner 05/10/2007 Manufacturer of glass and mirrors, contests the tax assessed on several items
07-63 07-63 Rulings of the Tax Commissioner 05/10/2007 Taxpayer's activities do not satisfy criteria of an industrial manufacturer
07-55 07-55 Rulings of the Tax Commissioner 05/10/2007 Taxpayer request guidance on sales to government entities; Delivery charges
07-62 07-62 Rulings of the Tax Commissioner 05/10/2007 Items furnished with meals and are disposed of after use by only one customer
07-67 07-67 Rulings of the Tax Commissioner 05/10/2007 Contractor treated as a retailer; Taxpayer assessed use tax on sod
07-68 07-68 Rulings of the Tax Commissioner 05/10/2007 Taxpayer was obligated to collect use tax on sales without exemption certificates
07-54 07-54 Rulings of the Tax Commissioner 05/04/2007 Timely filed return; Late filing penalty and associated interest abated
07-53 07-53 Rulings of the Tax Commissioner 05/04/2007 The Soldiers' and Sailors' Civil Relief Act of 1940 (50 U.S.C. § 574)
07-48 07-48 Rulings of the Tax Commissioner 04/26/2007 Credit for taxes paid other states
07-46 07-46 Rulings of the Tax Commissioner 04/26/2007 Taxpayer has been remitting this tax in error and request refunds.
07-47 07-47 Rulings of the Tax Commissioner 04/26/2007 Installation of modular duplexes by the Taxpayer/Vendor, Taxable Consumer
07-52 07-52 Rulings of the Tax Commissioner 04/26/2007 Taxpayer's business is an integrated part of its parent's business; Automotive parts
07-49 07-49 Rulings of the Tax Commissioner 04/26/2007 Department enforcing the three-year limitations period to apply for a refund