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 |