Document # Public Document # Document Type Date Issued Description
06-29 06-29 Rulings of the Tax Commissioner 03/27/2006 Study of Local Cigarette Tax Stamping Pursuant to HJR 12/27/05
06-28 06-28 Rulings of the Tax Commissioner 03/20/2006 Actions that indicate the Taxpayers changed their domicile
06-30 06-30 Rulings of the Tax Commissioner 01/19/2006 Guidelines Governing Incentive Payments To Small Tobacco Product Manufacture Pursuant to Senate Bill 1332 (2005)
06-2 06-2 Rulings of the Tax Commissioner 01/04/2006 Taxpayers filed timely returns, credit for additional income taxes paid to State A
06-31 06-31 Rulings of the Tax Commissioner 01/01/2006 Tobacco Products Tax Guidelines and Rules
05-169 05-169 Rulings of the Tax Commissioner 12/13/2005 Restaurants with locations throughout the United States
05-168 05-168 Rulings of the Tax Commissioner 12/12/2005 Definite place of business
05-166 05-166 Rulings of the Tax Commissioner 12/08/2005 Contested equipment used directly in rendition of a public service
05-170 05-170 Rulings of the Tax Commissioner 12/05/2005 Land Preservation Tax Credit
05-163 05-163 Rulings of the Tax Commissioner 12/05/2005 Subtraction disallowed additional tax and interest on stock options assessed
05-160 05-160 Rulings of the Tax Commissioner 10/07/2005 Taxpayer did not have valid exemption certificates on file from its customers
05-153 05-153 Rulings of the Tax Commissioner 09/22/2005 Exemption certificate obtained after the start of an audit.
05-141 05-141 Rulings of the Tax Commissioner 08/25/2005 User and consumer of tangible personal property is liable for the tax with purchase
05-138 05-138 Rulings of the Tax Commissioner 08/22/2005 Gift transactions to out-of-state recipients
05-137 05-137 Rulings of the Tax Commissioner 08/22/2005 Gift transactions to out-of-state recipients
05-146 05-146 Rulings of the Tax Commissioner 08/17/2005 Cisco Systems, Inc., et al v. Thorson Tax Commissioner At Law No, 219609
05-135 05-135 Rulings of the Tax Commissioner 08/10/2005 Taxpayer was assessed tax on its untaxed sales of Metamucil
05-134 05-134 Rulings of the Tax Commissioner 08/10/2005 Tax applies to tangible personal property whether it is actually received
05-130 05-130 Rulings of the Tax Commissioner 08/03/2005 Taxpayer must prove taxes were erroneously collected
05-127 05-127 Rulings of the Tax Commissioner 08/02/2005 Failure to charge retail sales and use tax on separately stated service charges
05-128 05-128 Rulings of the Tax Commissioner 08/02/2005 Nexus
05-115 05-115 Rulings of the Tax Commissioner 07/18/2005 Late payments and audit extensions
05-110 05-110 Rulings of the Tax Commissioner 07/18/2005 Audit Sampling, Burden on Taxpayer to prove incorrect
05-109 05-109 Rulings of the Tax Commissioner 07/18/2005 Taxpayer failed to provide the documentation assessment upheld
05-111 05-111 Rulings of the Tax Commissioner 07/18/2005 Tax assessed on items rented or leased, Disposable items, Catering services