Document # Public Document # Document Type Date Issued Description
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
05-53 05-53 Rulings of the Tax Commissioner 04/08/2005 Nonvessel operating common carrier arranges transportation of cargo
05-51 05-51 Rulings of the Tax Commissioner 04/08/2005 Professional staffing service special classification
05-52 05-52 Rulings of the Tax Commissioner 04/08/2005 Independent contractor engaged in the securities business
05-50 05-50 Rulings of the Tax Commissioner 04/08/2005 Provide aircraft and aviation services to medical air transport programs
05-48 05-48 Rulings of the Tax Commissioner 04/07/2005 Payments were properly characterized as "guaranteed payments"
05-49 05-49 Rulings of the Tax Commissioner 04/07/2005 S Corporation Income; erroneous telephonic advice
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
05-46 05-46 Rulings of the Tax Commissioner 04/05/2005 Intent to establish domicile in another country;
05-45 05-45 Rulings of the Tax Commissioner 04/05/2005 Research and Development Exemption
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
05-42 05-42 Rulings of the Tax Commissioner 03/24/2005 Domiciliary residents barred from claiming an out-of-state tax credit
05-41 05-41 Rulings of the Tax Commissioner 03/24/2005 Change of Domicile for one spouse
05-2 05-39 Tax Bulletins 03/18/2005 Second Quarter Interest Rates 2005
05-40 05-40 Rulings of the Tax Commissioner 03/18/2005 2001 Taxable year was calculated on a form 760 instead of a form 763
05-39 05-39 Rulings of the Tax Commissioner 03/18/2005 Second Quarter Interest Rates 2005
05-38 05-38 Rulings of the Tax Commissioner 03/16/2005 Payments made to the Taxpayers are "guaranteed payments."
05-36 05-36 Rulings of the Tax Commissioner 03/16/2005 Domicile; lump-sum severance payment
05-37 05-37 Rulings of the Tax Commissioner 03/16/2005 Minimum earnings payment represents a "guaranteed payment"
05-35 05-35 Rulings of the Tax Commissioner 03/16/2005 Hospital, Occasional sale exemption
05-33 05-33 Rulings of the Tax Commissioner 03/15/2005 Subchapter S corporation; domicile
05-32 05-32 Rulings of the Tax Commissioner 03/15/2005 Income tax for compensation generated through stock options