Document # Public Document # Document Type Date Issued Description
05-62 05-62 Rulings of the Tax Commissioner 04/18/2005 Credit against the Taxpayer's liability for taxes paid in error by its customers
05-3 05-61 Tax Bulletins 04/18/2005 Financial Corporation Apportionment and Nexus
05-61 05-61 Rulings of the Tax Commissioner 04/18/2005 Financial Corporation Apportionment and Nexus
05-60 05-60 Rulings of the Tax Commissioner 04/14/2005 Credit for Taxes Paid to Other States
05-57 05-57 Rulings of the Tax Commissioner 04/13/2005 Exemption Eligibility Expanded – For Nonprofit Organizations
05-4 05-57 Tax Bulletins 04/13/2005 Exemption Eligibility Expanded – For Nonprofit Organizations
05-59 05-59 Rulings of the Tax Commissioner 04/12/2005 A "speculative builder" request for refund denied
05-58 05-58 Rulings of the Tax Commissioner 04/12/2005 Methodology to be utilized in calculating its gross receipts
05-55 05-55 Rulings of the Tax Commissioner 04/12/2005 Ownership of property leased under a "lease to ownership plan"
05-56 05-56 Rulings of the Tax Commissioner 04/12/2005 Tangible personal property used directly in public utility service
05-54 05-54 Rulings of the Tax Commissioner 04/11/2005 Federal income tax return using a figure that was net of customer rebates
05-52 05-52 Rulings of the Tax Commissioner 04/08/2005 Independent contractor engaged in the securities business
05-51 05-51 Rulings of the Tax Commissioner 04/08/2005 Professional staffing service special classification
05-53 05-53 Rulings of the Tax Commissioner 04/08/2005 Nonvessel operating common carrier arranges transportation of cargo
05-50 05-50 Rulings of the Tax Commissioner 04/08/2005 Provide aircraft and aviation services to medical air transport programs
05-49 05-49 Rulings of the Tax Commissioner 04/07/2005 S Corporation Income; erroneous telephonic advice
05-48 05-48 Rulings of the Tax Commissioner 04/07/2005 Payments were properly characterized as "guaranteed payments"
05-47 05-47 Rulings of the Tax Commissioner 04/06/2005 Federal election to carry the NOL forward instead of carrying the NOLD back
05-45 05-45 Rulings of the Tax Commissioner 04/05/2005 Research and Development Exemption
05-46 05-46 Rulings of the Tax Commissioner 04/05/2005 Intent to establish domicile in another country;
04-095 Attorney General's Opinion 04/04/2005 No authority for county to receive payment of service fee in lieu of property and other taxes unless entity is tax-exempt. County may only negotiate arrangement pursuant to Electric Authorities Act for defined 'authority.' No authority for county to arrange continuous stream of payments in lieu of local taxes from commercial entity; no arrangement for General Assembly to modify or abrogate.
05-44 05-44 Rulings of the Tax Commissioner 04/04/2005 Taxability of prewritten software and software maintenance updates
05-43 05-43 Rulings of the Tax Commissioner 03/28/2005 Removal of the certain tangible personal property from audit
05-41 05-41 Rulings of the Tax Commissioner 03/24/2005 Change of Domicile for one spouse
05-42 05-42 Rulings of the Tax Commissioner 03/24/2005 Domiciliary residents barred from claiming an out-of-state tax credit