Document # Public Document # Document Type Date Issued Description
19-6 19-6 Rulings of the Tax Commissioner 01/30/2019 Appeals Administration: Denial of part of a refund is an Appealable Event; an Appeal must be first filed with the locality; Final Local Determination must be ratified by the Chief Assessing Officer or authorized designee
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
19-4 19-4 Rulings of the Tax Commissioner 01/25/2019 Business, Professional Occupational License Tax Administration - Timely Appeal; Assessment Statute of Limitations
19-1 PD 19-1 Rulings of the Tax Commissioner 01/25/2019 Real property contractor vs. retailer
19-2 19-2 Rulings of the Tax Commissioner 01/25/2019 Filing requirements and nexus - activities conducted by an operator of an internet website.
19-3 19-3 Rulings of the Tax Commissioner 01/25/2019 Subtractions - Government Employee Federal Annuity Income
Administration -Reliance on Written Advice in Tax Form Instructions; Reliance on Tax Preparation Software; Reliance on Returns from Previous Years
18-215 18-215 Rulings of the Tax Commissioner 12/28/2018 Event and Wedding Planner and Catering
18-219 18-219 Rulings of the Tax Commissioner 12/28/2018 Low Income and Part-Year Residents
18-216 18-216 Rulings of the Tax Commissioner 12/28/2018 Staging Services, Interior Design and Furniture Rentals
18-220 18-220 Rulings of the Tax Commissioner 12/28/2018 Qualified Technology Business and Long-Term Capital Gain
18-217 18-217 Rulings of the Tax Commissioner 12/28/2018 Residency, Domicile and Successful Change
18-218 18-218 Rulings of the Tax Commissioner 12/28/2018 Statute of Limitations
18-211 18-211 Rulings of the Tax Commissioner 12/18/2018 Jurisdiction and Appealable Event
18-208 18-208 Rulings of the Tax Commissioner 12/18/2018 Dealers Records, Purchases and Sales, Penalty and Interest
18-212 18-212 Rulings of the Tax Commissioner 12/18/2018 Exemption and Manufacturer
18-209 18-209 Rulings of the Tax Commissioner 12/18/2018 Internet Access Fees and Internet Tax Freedom Act
18-213 18-213 Rulings of the Tax Commissioner 12/18/2018 Appealable Event and Statute of Limitations
18-210 18-210 Rulings of the Tax Commissioner 12/18/2018 Internet Access Fees and Internet Tax Freedom Act
18-6 18-207 Rulings of the Tax Commissioner 12/14/2018 First Quarter Interest Rates for 2019
18-206 18-206 Rulings of the Tax Commissioner 12/10/2018 Federal Preemption and Internet Tax Freedom Act, Exemptions
18-203 18-203 Rulings of the Tax Commissioner 12/10/2018 Affiliated Entities, Insurance Payments and Exemptions
18-204 18-204 Rulings of the Tax Commissioner 12/10/2018 Authority to Impose Tax and Corporate Directors
18-205 18-205 Rulings of the Tax Commissioner 12/10/2018 Jurisdiction, Motor Vehicles: Personal, Local Tangible Personal Property
18-199 18-199 Rulings of the Tax Commissioner 12/07/2018 Records Not Provided for Review
18-200 18-200 Rulings of the Tax Commissioner 12/07/2018 Filing Status, Innocent Spouse, Reporting Federal Changes and Joint and Several Liability