Document # Public Document # Document Type Date Issued Description
14-75 14-75 Rulings of the Tax Commissioner 05/29/2014 Subtraction for basic military pay.
14-74 14-74 Rulings of the Tax Commissioner 05/29/2014 Late Filing Penalty for Surplus Lines Brokers
14-72 14-72 Rulings of the Tax Commissioner 05/28/2014 Department lacks jurisdiction to address the Taxpayer's BPOL tax appeal
14-73 14-73 Rulings of the Tax Commissioner 05/28/2014 Out-of-State Tax Credit and Gambling Winnings from Slot Machines
14-71 14-71 Rulings of the Tax Commissioner 05/27/2014 Royalty Expense Add-back
14-003 Attorney General's Opinion 05/23/2014 A member of a county board of supervisors does not vacate his elected office as a county supervisor solely due to an absence from his electoral district
14-70 14-70 Rulings of the Tax Commissioner 05/21/2014 Affiliated with a cable television provider. contending that converters are intangible property
14-69 14-69 Rulings of the Tax Commissioner 05/21/2014 Affiliated with a cable television provider. contending that converters are intangible property
14-68 14-68 Rulings of the Tax Commissioner 05/21/2014 Provider of cable television and broadband internet services
14-67 14-67 Rulings of the Tax Commissioner 05/20/2014 Taxpayer should file a 2009 Form 760PY
14-66 14-66 Rulings of the Tax Commissioner 05/20/2014 Manufacturer has contract with the U. S. government and subcontractors
13-081 Attorney General's Opinion 05/16/2014 A locality may not by administrative action refund erroneously assessed real estate taxes after the three-year limitation period has passed.
14-65 14-65 Rulings of the Tax Commissioner 05/15/2014 Taxpayer qualified for the disability income subtraction.
14-64 14-64 Rulings of the Tax Commissioner 05/14/2014 Statute of limitations/Communications Sales and Use Tax
14-63 14-63 Rulings of the Tax Commissioner 05/12/2014 Statute of limitations/Burden of proof is on the Taxpayer to show assessment is erroneous
14-62 14-62 Rulings of the Tax Commissioner 05/06/2014 Affiliates lacked positive apportionment factors/Taxpayer has not provided necessary documentation
14-60 14-60 Rulings of the Tax Commissioner 04/30/2014 Taxpayer did not provide needed information/Royalties
14-59 14-59 Rulings of the Tax Commissioner 04/30/2014 Provides installation, repair and construction services for financial institutions.
14-61 14-61 Rulings of the Tax Commissioner 04/30/2014 Land Preservation Tax Credit/Credit was revalued/Appraisals
14-58 14-58 Rulings of the Tax Commissioner 04/28/2014 Guidelines for the Accelerated Sales Tax Payment
14-56 14-56 Rulings of the Tax Commissioner 04/25/2014 Manufacturer of automotive servicing equipment/ Accessories/valid exemption certificates
14-57 14-57 Rulings of the Tax Commissioner 04/25/2014 Electricity produced by the photovoltaic system/Master lease agreement and a power purchase agreement.
14-55 14-55 Rulings of the Tax Commissioner 04/24/2014 Advisory opinion regarding idle machinery and tools.
14-54 14-54 Rulings of the Tax Commissioner 04/23/2014 Taxability of transactions included in the Sales Exceptions list
14-53 14-53 Rulings of the Tax Commissioner 04/22/2014 Fuel dispensers are fixtures to realty, not tangible personal property subject to the BTPP tax.