Document # Public Document # Document Type Date Issued Sort ascending Description
20-56 20-56 Rulings of the Tax Commissioner 04/06/2020 Dealer Records; Audit Methodology; Burden of Proof; Compliance Penalty
20-29 20-29 Rulings of the Tax Commissioner 03/04/2020 Deductions: Itemized - Charitable, Personal Property Tax
20-28 20-28 Rulings of the Tax Commissioner 02/07/2020 Taxpayer's Failure to Provide Documentation During the Audit - Application of Tax to Venue Rental
20-18 20-18 Rulings of the Tax Commissioner 02/06/2020 Classification: Multiple Businesses - Winery; Administration: License Application - Failure to Apply; Administration: Statute of Limitations - Six Preceding Years; Administration: Penalty - Late Filing, Late Payment, Underpaid Assessment, Waiver; Administration: Offer in Compromise
20-205 20-205 Rulings of the Tax Commissioner 02/06/2020 Debt Buyer Apportionment Guidelines
20-15 20-15 Rulings of the Tax Commissioner 01/21/2020 Documentation
20-3 20-3 Rulings of the Tax Commissioner 01/07/2020 Situs: Apportionment - Payroll; Administration: Mandatory Penalty Waiver - Taxpayer Fault
20-1 20-1 Rulings of the Tax Commissioner 01/07/2020 Exemption: Farm/Farm Equipment
19-8 19-122 Tax Bulletins 10/30/2019 Reduced Retail Sales and Use Tax Rate on Essential Personal Hygiene Products
19-101 19-101 Rulings of the Tax Commissioner 09/04/2019 Documentation - Doubtful Collectibility
19-96 19-96 Rulings of the Tax Commissioner 08/27/2019 Residency: Domicile - Military Spouse
19-86 19-86 Rulings of the Tax Commissioner 08/12/2019 Credit : Tax Paid to Another State - D.C. Corporate Franchise Tax
19-85 19-85 Rulings of the Tax Commissioner 08/12/2019 Exemption Certificates: Estimated Assessment
19-81 19-81 Rulings of the Tax Commissioner 08/02/2019 Subtraction : Government Employee - Calculation of Total Annual Salary
20-43 20-43 Rulings of the Tax Commissioner 06/26/2019 Guidelines for Remote Sellers and Marketplace Facilitators
19-62 19-62 Rulings of the Tax Commissioner 06/17/2019 Tangible : Administration - Jurisdiction
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
19-48 19-48 Rulings of the Tax Commissioner 05/01/2019 Audit: Taxpayer Records - Inventory Purchases (Cigarettes)
19-35 19-35 Rulings of the Tax Commissioner 04/18/2019 Occasional Sale: Liquidation of Division
19-24 19-24 Rulings of the Tax Commissioner 04/08/2019 Intercompany Transactions - Sales
Electronic Delivery of Software - Minimum Documentation
Credit for Tax Paid in Another State - Value Added Tax (VAT)
19-14 19-14 Rulings of the Tax Commissioner 02/25/2019 Sales to Employees; Imposition on either Seller or Purchaser; Reduction of Interest Assessment for Delay
19-9 19-9 Rulings of the Tax Commissioner 02/07/2019 Alternative Method and Apportionment
19-7 19-7 Rulings of the Tax Commissioner 01/30/2019 Cigarette Wholesaler: Sales for Resale - Exemption Certificates; Required Records: Failure to File Penalty: Interest required on Assessments
18-208 18-208 Rulings of the Tax Commissioner 12/18/2018 Dealers Records, Purchases and Sales, Penalty and Interest
18-199 18-199 Rulings of the Tax Commissioner 12/07/2018 Records Not Provided for Review