Document # Public Document # Document Type Date Issued Description
19-90 19-90 Rulings of the Tax Commissioner 08/15/2019 Credit : Tax Paid to a Foreign Person - Retirement income; Tax Paid to another state - Foreign Country; Administration - Tax Treaty: Mexico
19-87 19-87 Rulings of the Tax Commissioner 08/12/2019 Administration : Assessment - Discrimination
19-85 19-85 Rulings of the Tax Commissioner 08/12/2019 Exemption Certificates: Estimated Assessment
19-86 19-86 Rulings of the Tax Commissioner 08/12/2019 Credit : Tax Paid to Another State - D.C. Corporate Franchise Tax
19-84 19-84 Rulings of the Tax Commissioner 08/08/2019 Administration : Appeal - Final Determination
19-79 19-79 Rulings of the Tax Commissioner 08/02/2019 Assessment : Domicile - Residency
19-82 19-82 Rulings of the Tax Commissioner 08/02/2019 Intercompany Transactions - Transfers, Purchases and Leases,
19-80 19-80 Rulings of the Tax Commissioner 08/02/2019 Residency : Domicile - Abandonment of Prior Domicile; Administration : Written Advice - Residency Determination
19-81 19-81 Rulings of the Tax Commissioner 08/02/2019 Subtraction : Government Employee - Calculation of Total Annual Salary
19-83 19-83 Rulings of the Tax Commissioner 08/02/2019 Residency : Domicile - Intent to Remain
19-74 19-74 Rulings of the Tax Commissioner 07/29/2019 Administration : Assessment - Lack of Records
19-75 19-75 Rulings of the Tax Commissioner 07/29/2019 Subtractions : Retirement Income - Out of State Pension
19-77 19-77 Rulings of the Tax Commissioner 07/29/2019 Residency : Domicile - Failure to Abandon; Credit : Tax Paid to Another State - West Virginia
19-78 19-78 Rulings of the Tax Commissioner 07/29/2019 Deduction : Itemized - Substantiation
19-129 19-129 Rulings of the Tax Commissioner 07/25/2019 Certified Company Apportionment Guidelines for Business Conducted in Certain Disadvantaged Localities
19-71 19-71 Rulings of the Tax Commissioner 07/15/2019 Untaxed Sales: Gift Certificates - Lodging Transactions; Service in Connection with Tangible Personal Property : Venue Rentals - Garbage Disposal Fees
19-72 19-72 Rulings of the Tax Commissioner 07/15/2019 Tax Exempt Activities - Mining Operations; Purchases by Construction Contractor - Resale Exemption
19-73 19-73 Rulings of the Tax Commissioner 07/15/2019 Administration : Statute of Limitations - Amended Return
19-70 19-70 Rulings of the Tax Commissioner 07/02/2019 Administration : Assessment - Converted Assessment; Appeals Jurisdiction
20-43 20-43 Rulings of the Tax Commissioner 06/26/2019 Guidelines for Remote Sellers and Marketplace Facilitators
19-67 19-67 Rulings of the Tax Commissioner 06/25/2019 Residency : Domicile - Military Servicemember; Military Spouse
Residency : Domicile - Part Year
19-69 19-69 Rulings of the Tax Commissioner 06/25/2019 Administration : Refunds - Statute of Limitations; Reliance on Tax Preparer
19-64 19-64 Rulings of the Tax Commissioner 06/21/2019 Exemption : Data Center - Exemption Certificate, Reasonable Care and Judgment
19-65 19-65 Rulings of the Tax Commissioner 06/21/2019 Gross Receipts : Subject to Taxation - Exercise of Licensable Privilege
Classification : Financial Service - Investors of Securities
Exemptions : Organization - Investment Funds; Investment Income; Assets
19-62 19-62 Rulings of the Tax Commissioner 06/17/2019 Tangible : Administration - Jurisdiction