Document # Public Document # Document Type Date Issued Description
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
19-48 19-48 Rulings of the Tax Commissioner 05/01/2019 Audit: Taxpayer Records - Inventory Purchases (Cigarettes)
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
19-35 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
18-202 18-202 Rulings of the Tax Commissioner 12/07/2018 Land Preservation Tax Credit, Filing Deadline
18-192 18-192 Rulings of the Tax Commissioner 11/30/2018 Documentation to Support Sales Tax Paid on Purchases
18-188 18-188 Rulings of the Tax Commissioner 10/30/2018 Subtractions, Allocation and Apportionment, Foreign Source Income, Sales Factor, Related Expenses, Partnerships and Foreign Currency
18-183 18-183 Rulings of the Tax Commissioner 10/30/2018 Records, Sales/Purchases, Cigarette Products, Penalty and Interest
18-184 18-184 Rulings of the Tax Commissioner 10/30/2018 Records, Sales/Purchases, Cigarette Products, Penalty and Interest
18-186 18-186 Rulings of the Tax Commissioner 10/30/2018 Tax Paid to Another State, Written Instructions and Tax Form Instructions
18-175 18-175 Rulings of the Tax Commissioner 10/23/2018 Valuation and Appraisals
18-173 18-173 Rulings of the Tax Commissioner 10/17/2018 Dealer Records, Purchases and Sales
18-174 18-174 Rulings of the Tax Commissioner 10/17/2018 Dealer Records, Purchases and Sales
18-146 18-146 Rulings of the Tax Commissioner 07/17/2018 Land Preservation Tax Credit and Filing Deadline