Document # Public Document # Document Type Date Issued Description
13-179 13-179 Rulings of the Tax Commissioner 10/11/2013 Taxpayer is not eligible for the Internet service equipment exemption.
13-176 13-176 Rulings of the Tax Commissioner 10/03/2013 Taxpayer is engaged in a licensable business at a definite place of business
13-069 Attorney General's Opinion 09/20/2013 Clerks of Court should assess the regional congestion relief fee on real estate conveyance instruments based upon the date of recordation.
12-099 Attorney General's Opinion 09/20/2013 Conservation Easement Act and Open-Space Land Act
13-168 13-168 Rulings of the Tax Commissioner 08/29/2013 Taxpayer failed to timely file protective claims
13-165 13-165 Rulings of the Tax Commissioner 08/23/2013 Affiliated entities claimed exception for all of the royalty and interest deductions on the grounds that they were subject to tax in another state.
13-156 13-156 Rulings of the Tax Commissioner 08/06/2013 Protective Claim/Charitable Contribution Carryover/Interest Expense
13-148 13-148 Rulings of the Tax Commissioner 07/31/2013 Question regarding BPOL to itinerant merchants as a group
13-149 13-149 Rulings of the Tax Commissioner 07/31/2013 Subtraction for Death Benefit Payments from an Annuity
13-145 13-145 Rulings of the Tax Commissioner 07/26/2013 Nonfood sales incorrectly taxed at the reduced food tax rate of 2.5%.
13-140 13-140 Rulings of the Tax Commissioner 07/19/2013 Out-of-state Partnership/Management Fees/Franchise Fees
13-138 13-138 Rulings of the Tax Commissioner 07/18/2013 Provider of cable television, high-speed Internet and digital phone services, untaxed/underreported assets and expensed purchases
13-136 13-136 Rulings of the Tax Commissioner 07/18/2013 Provider of cable television, high-speed Internet and digital phone services, untaxed/underreported assets and expensed purchases
13-139 13-139 Rulings of the Tax Commissioner 07/18/2013 Provider of cable television, high-speed Internet and digital phone services, untaxed/underreported assets and expensed purchases
13-137 13-137 Rulings of the Tax Commissioner 07/18/2013 Provider of cable television, high-speed Internet and digital phone services, untaxed/underreported assets and expensed purchases
13-128 13-128 Rulings of the Tax Commissioner 07/03/2013 Converted tax assessments
13-129 13-129 Rulings of the Tax Commissioner 07/03/2013 Taxpayer may have sufficient documentation to demonstrate his claim and satisfy the statute
13-109 13-109 Rulings of the Tax Commissioner 07/01/2013 Guidelines for the Motor Vehicle Rental Taxes and Fee Amended July 1, 2013
13-164 13-164 Legislative Summaries 07/01/2013 2013 LEGISLATIVE SUMMARY
13-164 13-164 Rulings of the Tax Commissioner 07/01/2013 2013 LEGISLATIVE SUMMARY
13-103 13-103 Rulings of the Tax Commissioner 06/14/2013 Revised Guidelines for the Retail Sales and Use Tax Changes Enacted in the 2013 General Assembly Session
13-59 13-59 Rulings of the Tax Commissioner 05/02/2013 Application of communications tax to the sale of video content delivered via Internet
13-54 13-54 Rulings of the Tax Commissioner 05/01/2013 Distributorship Agreement; Underreported Sales; Dealer Responsibilities
13-51 13-51 Rulings of the Tax Commissioner 04/29/2013 Modifications/Updates to Prewritten Software
13-47 13-47 Rulings of the Tax Commissioner 04/04/2013 Real vs. Tangible Property