Document # Public Document # Document Type Date Issued Description
22-59 22-59 Rulings of the Tax Commissioner 04/05/2022 Administration : Records - Audit Documentation, out of state sales, exemption certificates
22-67 22-67 Rulings of the Tax Commissioner 04/05/2022 Sales: Transient Accommodations - Temporary Office & Work Space
22-55 22-55 Rulings of the Tax Commissioner 03/30/2022 Nexus : Activities - Online (Banner) Advertising, Related Entity Activity
22-57 22-57 Rulings of the Tax Commissioner 03/30/2022 Purchases : Computer Software - Electronic Delivery, Documentation
22-47 22-47 Rulings of the Tax Commissioner 03/22/2022 Documentation : Statute of Limitations
22-37 22-37 Rulings of the Tax Commissioner 03/08/2022 Administration : Record Requirements - Dealers Failure to Collect & Report, Audit Report - Underreported Sales Markup; Exemptions : Services, Exemption Certificates; Penalty - First Generation Audit
22-24 22-24 Rulings of the Tax Commissioner 02/08/2022 Compliance and Amnesty Penalty Abatement
22-18 22-18 Rulings of the Tax Commissioner 01/25/2022 Administration: Appeals - Statute of Limitations, Burden of Proof; Audits - Estimated Assessments;
22-2 22-2 Rulings of the Tax Commissioner 01/11/2022 Administration : Taxpayer Records - Underreported sales; Tax Collected Not Remitted
22-4 22-4 Rulings of the Tax Commissioner 01/11/2022 Automobile Dealer Exemption : Sales for Resale - Certificates of Registered Dealers, Out of State Exemption Certificates; Government - Political Subdivision; Nonprofit - Volunteer Fire Department
21-156 21-156 Rulings of the Tax Commissioner 12/29/2021 Credit : Taxes Paid to Another State - Entity level tax
21-163 21-163 Rulings of the Tax Commissioner 12/28/2021 Administration: Statute of Limitations; Appeal Not Timely Filed
21-154 21-154 Rulings of the Tax Commissioner 12/14/2021 Administration : Assessment - Responsible Officer Penalty, Converted Sales & Use Tax, Withholding Tax
21-169 21-169 Rulings of the Tax Commissioner 12/02/2021 Subtraction : Civil Service Retirement Income
21-139 21-139 Rulings of the Tax Commissioner 11/09/2021 Alarm Systems : Mixed Transactions: Monitored, Nonmonitored; Services : Exempt Services - True Object Test
21-134 21-134 Rulings of the Tax Commissioner 10/26/2021 Audit : Statistical Sampling : ICT audit
21-136 21-136 Rulings of the Tax Commissioner 10/26/2021 Occasional Sale; Gift Transaction - Statute of Limitations
21-131 21-131 Rulings of the Tax Commissioner 09/28/2021 Situs : Apportionment - Compensation Included in Numerator of Payroll Factor
21-124 21-124 Rulings of the Tax Commissioner 09/14/2021 Credit : Qualified Equity and Subordinated Debt, Credit - Application Deadline
21-122 21-122 Rulings of the Tax Commissioner 09/14/2021 Audit: Dealer Records - Documentation, Purchases: Resale Exemption/Non Exempt Supplies, Services: Taxable - Altered Invoices
21-119 21-119 Rulings of the Tax Commissioner 09/07/2021 Audit: Dealer Records - Documentation, Purchases: Resale Exemption/Non Exempt Supplies, Services: Taxable - Altered Invoices
21-120 21-120 Rulings of the Tax Commissioner 09/07/2021 Exemption: Software - Electronic Delivery Requirements
21-113 21-113 Rulings of the Tax Commissioner 08/24/2021 Tobacco : Purchases/Sales of Cigarettes
21-104 21-104 Rulings of the Tax Commissioner 08/10/2021 Unreported Sales - Dealer Records
21-101 21-101 Rulings of the Tax Commissioner 07/27/2021 Records and Gross Mark-up : Amnesty and Fraud Penalties