Document # Public Document # Document Type Date Issued Description
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
21-122 21-122 Rulings of the Tax Commissioner 09/14/2021 Audit: Dealer Records - Documentation, Purchases: Resale Exemption/Non Exempt Supplies, Services: Taxable - Altered Invoices
21-124 21-124 Rulings of the Tax Commissioner 09/14/2021 Credit : Qualified Equity and Subordinated Debt, Credit - Application Deadline
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
21-95 21-95 Rulings of the Tax Commissioner 07/20/2021 Fabricating Contractor of steel stairs, gates, and railings : Real Property
21-97 21-97 Rulings of the Tax Commissioner 07/20/2021 Deduction : Itemized - Failure to Provide Information
21-93 21-93 Rulings of the Tax Commissioner 07/20/2021 Administration : Assessment - Federal Information; Appeal - Timely Filed
21-90 21-90 Rulings of the Tax Commissioner 07/13/2021 Purchases/Sales of Cigarettes : Business Fraud, ID Theft
21-82 21-82 Rulings of the Tax Commissioner 07/13/2021 Purchases/ Sales of Cigarettes - Business Fraud ID Theft
21-91 21-91 Rulings of the Tax Commissioner 07/13/2021 Purchases/ Sales of Cigarettes
21-83 21-83 Rulings of the Tax Commissioner 07/13/2021 Purchases/Sales of Cigarettes - Business Fraud, ID Theft
21-89 21-89 Rulings of the Tax Commissioner 07/13/2021 Purchases/Sales of Cigarettes : Business Fraud, ID Theft
21-71 21-71 Rulings of the Tax Commissioner 05/25/2021 Exemption: Harvesting of Forest Products - Proration of Dual Use, Equipment, Supplies and Fuel.
21-60 21-60 Rulings of the Tax Commissioner 05/18/2021 Audit : Notification, Location of Records, Authorized Taxpayer Representative