Document # Public Document # Document Type Date Issued Description
20-43 20-43 Rulings of the Tax Commissioner 06/26/2019 Guidelines for Remote Sellers and Marketplace Facilitators
19-69 19-69 Rulings of the Tax Commissioner 06/25/2019 Administration : Refunds - Statute of Limitations; Reliance on Tax Preparer
19-67 19-67 Rulings of the Tax Commissioner 06/25/2019 Residency : Domicile - Military Servicemember; Military Spouse
Residency : Domicile - Part Year
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
19-66 19-66 Rulings of the Tax Commissioner 06/17/2019 Third Quarter 2019 Interest Rates
19-61 19-61 Rulings of the Tax Commissioner 06/17/2019 Tangible : Appeals - Jurisdiction
Tangible : Administration - Reconsideration
19-62 19-62 Rulings of the Tax Commissioner 06/17/2019 Tangible : Administration - Jurisdiction
19-5 19-66 Tax Bulletins 06/17/2019 Third Quarter Interest Rates for 2019
19-63 19-63 Rulings of the Tax Commissioner 06/17/2019 Administration : Appeal - Appeals Process
19-60 19-60 Rulings of the Tax Commissioner 06/11/2019 Internet Service Provider : Exemptions - Software
Internet Service Provider : Exemptions - Electronically Delivered
20-48 20-48 Rulings of the Tax Commissioner 05/25/2019 Guidelines for the Accelerated Sales Tax Payment
19-59 19-59 Rulings of the Tax Commissioner 05/23/2019 Administration : Appeal - Final Determination
19-57 19-57 Rulings of the Tax Commissioner 05/20/2019 Administration : Returns - Filing Requirements
Administration : Protective Claim - Statute of Limitations
19-56 19-56 Rulings of the Tax Commissioner 05/14/2019 Subtractions : First Time Home Buyer - IRAs
19-55 19-55 Rulings of the Tax Commissioner 05/14/2019 Administration : Authority to Impose Tax - Licensable Business
19-50 19-50 Rulings of the Tax Commissioner 05/09/2019 Exemptions: Resale Certificates - Good Faith; Reasonable Care and Judgment
19-53 19-53 Rulings of the Tax Commissioner 05/09/2019 Residency : Servicemember's Civil Relief Act - Military Spouse
19-51 19-51 Rulings of the Tax Commissioner 05/09/2019 Exemptions: Agricultural - Stable or Boarding Facility
Audit: Statute of Limitations - Extended Period
19-54 19-54 Rulings of the Tax Commissioner 05/09/2019 Administration : Reciprocity - Maryland
19-52 19-52 Rulings of the Tax Commissioner 05/09/2019 Administration: Officer’s Liability - Converted Assessment
19-49 19-49 Rulings of the Tax Commissioner 05/08/2019 Audit: Sampling Methodology - Records and Invoices
19-46 19-46 Rulings of the Tax Commissioner 05/01/2019 Audit: Taxpayer Records - Inventory Purchases (Cigarettes)
Administration: Penalties and Interest - Failure to Pay
19-47 19-47 Rulings of the Tax Commissioner 05/01/2019 Audit: Sampling - Lease/Purchase
19-48 19-48 Rulings of the Tax Commissioner 05/01/2019 Audit: Taxpayer Records - Inventory Purchases (Cigarettes)