Document # Public Document # Document Type Date Issued Description
82-112 82-112 Rulings of the Tax Commissioner 08/12/1982 Meals Tax
89-295 89-295 Rulings of the Tax Commissioner 10/27/1989 Nonprofit organization providing childhood assistance programs
12-202 12-202 Rulings of the Tax Commissioner 12/06/2012 Taxpayer did not have taxable income subject to the withholding requirement.
01-83 01-83 Rulings of the Tax Commissioner 06/27/2001 Determining Gross Receipts; What to Include
07-158 07-158 Rulings of the Tax Commissioner 10/17/2007 Taxpayer is liable for the use tax on demonstration equipment
13-3 13-3 Rulings of the Tax Commissioner 01/10/2013 Gross sales price of tangible personal property: Statutes contain no exemption or exclusion from tax for purchasing fees.
94-267 94-267 Rulings of the Tax Commissioner 08/26/1994 Federal contract for computer installation and support
82-43 82-43 Rulings of the Tax Commissioner 04/09/1982 Capital taxes assessed
13-13 13-13 Rulings of the Tax Commissioner 02/05/2013 Wireless telecommunications services; subscription charges; Penalties
84-259 84-259 Rulings of the Tax Commissioner 12/29/1984 Automatic extension for individuals outside of the United States on filing due date
94-188 94-188 Rulings of the Tax Commissioner 06/10/1994 Returned goods and repossessions; Handling charge on returned merchandise
13-29 13-29 Rulings of the Tax Commissioner 03/11/2013 Donor and the Department agree on a valuation, Credit holders address devaluation of the Credit with transferors
91-106 91-106 Rulings of the Tax Commissioner 06/28/1991 Services; Computer Animation
92-128 92-128 Rulings of the Tax Commissioner 07/31/1992 Direct pay permit
13-49 13-49 Rulings of the Tax Commissioner 04/12/2013 Converted assessment; Collection of Tax
09-10 09-10 Rulings of the Tax Commissioner 02/04/2009 Taxpayers failed to pay the tax due reported on the return
85-82 85-82 Rulings of the Tax Commissioner 04/12/1985 Aircraft; Out-of-state sale
13-84 13-84 Rulings of the Tax Commissioner 02/28/2013 Single Sales Factor Election for Manufacturers
97-467 97-467 Rulings of the Tax Commissioner 12/02/1997 Auctions; Livestock auction sales.
02-14 02-14 Rulings of the Tax Commissioner 02/25/2002 Tax on items for use by guests in their hotel rooms.
13-87 13-87 Rulings of the Tax Commissioner 06/10/2013 Taxpayer has failed to provide the necessary information to prove establishment of domicile in another State.
97-7 97-7 Rulings of the Tax Commissioner 01/14/1997 License application due date; Seasonal businesses
02-95 02-95 Rulings of the Tax Commissioner 06/17/2002 The elimination of the ACRS subtractions.
13-94 13-94 Rulings of the Tax Commissioner 06/11/2013 Statute of Limitations
94-295 94-295 Rulings of the Tax Commissioner 09/26/1994 Subtractions of non-business income