Document # Public Document # Document Type Date Issued Description
04-78 04-78 Rulings of the Tax Commissioner 08/25/2004 Application of the tax to fabricators, subcontractors
09-181 09-181 Rulings of the Tax Commissioner 12/09/2009 First Quarter Interest Rates 2010
93-160 93-160 Rulings of the Tax Commissioner 07/23/1993 Publishing and broadcasting; Microfiche document summary
09-177 09-177 Rulings of the Tax Commissioner 11/19/2009 The taxpayer maintains that the assessment of consumer use tax is erroneous
84-101 84-101 Rulings of the Tax Commissioner 07/13/1984 Purchases by federal agency
10-30 10-30 Rulings of the Tax Commissioner 03/31/2010 Documentation sufficient all mortgage expenses were accounted for separately.
01-78 01-78 Rulings of the Tax Commissioner 06/14/2001 Expenses Related to Service Labor;
10-40 10-40 Rulings of the Tax Commissioner 04/08/2010 Department's authority for disallowing subtraction for foreign dividends
89-252 89-252 Rulings of the Tax Commissioner 09/21/1989 Carpet installation methods
10-61 10-61 Rulings of the Tax Commissioner 05/07/2010 Taxpayer has not provided factual information concerning the cessation business
07-49 07-49 Rulings of the Tax Commissioner 04/26/2007 Department enforcing the three-year limitations period to apply for a refund
10-64 10-64 Rulings of the Tax Commissioner 05/12/2010 Taxpayer has the burden of proving that the tax assessed is incorrect
99-312 99-312 Rulings of the Tax Commissioner 12/10/1999 Consolidated Corporate Return
10-85 10-85 Rulings of the Tax Commissioner 06/04/2010 Transportation devices are not packaging materials and may not be purchased tax exempt unless purchased for resale
86-142 86-142 Rulings of the Tax Commissioner 07/23/1986 Aircraft registration and licensing
10-109 10-109 Rulings of the Tax Commissioner 06/22/2010 The Taxpayer is registered to report and remit consumer use tax but did not file.
06-103 06-103 Rulings of the Tax Commissioner 10/05/2006 Collection with respect to sales of the scanning services and related software
10-123 10-123 Rulings of the Tax Commissioner 07/07/2010 Taxpayer has met his burden of proving that he intended to acquire domicile in State A
84-109 84-109 Rulings of the Tax Commissioner 07/20/1984 Dialysis drugs and supplies
10-138 10-138 Rulings of the Tax Commissioner 07/13/2010 Company markets and sells orthopaedic implants to hospitals and others groups.
95-49 95-49 Rulings of the Tax Commissioner 03/20/1995 Manufacturing, processing, assembling, or refining; Photocopiers; Maintenance contracts; Exemptions; Exemption certificates; Incomplete or inaccurate certificates
10-154 10-154 Rulings of the Tax Commissioner 07/28/2010 Taxpayer does not appear to have a definite place of business in the locality.
84-24 84-24 Rulings of the Tax Commissioner 02/17/1984 DISC income
10-174 10-174 Rulings of the Tax Commissioner 08/10/2010 Taxpayer is not entitled to deduct payments made to the subcontractor in determining its gross receipts
84-25 84-25 Rulings of the Tax Commissioner 02/15/1984 Soybean Excise Tax - Filing Requirements