Document # Public Document # Document Type Date Issued Description
18-133 18-133 Rulings of the Tax Commissioner 06/29/2018 Machinery and Tools, Soft Drink Manufacturer, Packaging, Storage and Warehouse Equipment
96-377 96-377 Rulings of the Tax Commissioner 12/18/1996 Governmental agencies
18-149 18-149 Rulings of the Tax Commissioner 08/03/2018 Exemptions and Hospitals
96-16 96-16 Rulings of the Tax Commissioner 03/15/1996 Mining; Trucks used to haul coal
18-161 18-161 Rulings of the Tax Commissioner 08/22/2018 Residency, Domicile and Failure to Change
97-472 97-472 Rulings of the Tax Commissioner 12/09/1997 In general; Branch office and commissioned salesmen.
18-181 18-181 Rulings of the Tax Commissioner 10/24/2018 Classification, Situs, Contractor, Personal Business Services and Multiple Businesses
93-222 93-222 Rulings of the Tax Commissioner 11/16/1993 Payroll factor; Officers of subsidiaries
18-195 18-195 Rulings of the Tax Commissioner 11/30/2018 Refunds and Statute of Limitations
85-186 85-186 Rulings of the Tax Commissioner 10/09/1985 Registration requirements for sales and use tax
18-213 18-213 Rulings of the Tax Commissioner 12/18/2018 Appealable Event and Statute of Limitations
05-148 05-148 Rulings of the Tax Commissioner 08/30/2005 Machinery & Tools directly used in the manufacturing process
19-1 PD 19-1 Rulings of the Tax Commissioner 01/25/2019 Real property contractor vs. retailer
84-262 84-262 Rulings of the Tax Commissioner 12/28/1984 Meeting and sleeping room costs for government employees; Hotel
19-22 19-22 Rulings of the Tax Commissioner 03/26/2019 Prepaid Tuition Contracts and College Savings Trust Accounts Deduction - Contribution Carryovers (ABLE Account)
97-330 97-330 Rulings of the Tax Commissioner 08/18/1997 Rate of license taxes; Rate applicable to solicitation firm
19-36 19-36 Rulings of the Tax Commissioner 04/18/2019 Retirement Income Subtraction: Contributions Taxed in Pennsylvania
97-436 97-436 Rulings of the Tax Commissioner 10/31/1997 Refunds of tax; Statute of limitations.
82-140 82-140 Rulings of the Tax Commissioner 10/13/1982 Independent timber procurer for consuming paper mills and sawmills
19-45 19-45 Rulings of the Tax Commissioner 04/25/2019 Residency: Domicile - Servicemember’s Civil Relief Act, Establishing Connections in Multiple States
89-212 89-212 Rulings of the Tax Commissioner 08/04/1989 Rehabilitative and therapeutic services
82-202 82-202 Rulings of the Tax Commissioner 12/21/1982 Fishing vessels
19-69 19-69 Rulings of the Tax Commissioner 06/25/2019 Administration : Refunds - Statute of Limitations; Reliance on Tax Preparer
87-25 87-25 Rulings of the Tax Commissioner 02/13/1987 Liquidation of assets
85-30 85-30 Rulings of the Tax Commissioner 02/22/1985 Oxygen equipment; Medical