Document # Public Document # Document Type Date Issued Description
25-26 25-26 Rulings of the Tax Commissioner 02/18/2025 Fabrication: Fabricating Contractor; Dual Role Fabricator; Documentation
25-23 25-23 Rulings of the Tax Commissioner 02/18/2025 Audit: Incomplete Appeal - No alleged error in assessment
25-27 25-27 Rulings of the Tax Commissioner 02/18/2025 Gross Proceeds: Mixed Transaction - Tangible and Real Property ; Audit:Taxpayer Records - Documentation Requirements
25-24 25-24 Rulings of the Tax Commissioner 02/18/2025 Administration: Application for Correction - Incomplete
25-22 25-22 Rulings of the Tax Commissioner 02/17/2025 Exemption: Services - Separately Stated Labor; True Object Test;Sales: Rental - Recreational Equipment; Taxable - Comingled Transaction
25-20 25-20 Rulings of the Tax Commissioner 02/13/2025 Tangible: Administration - Timely Reconsideration, Statute of Limitations
25-21 25-21 Rulings of the Tax Commissioner 02/13/2025 Exemption: Services - Interior Decorators;
Sales Price - Markups
25-19 25-19 Rulings of the Tax Commissioner 02/12/2025 Exemption: Advertising - Direct Mail Purchases from an out-of-state advertising vendor
25-12 25-12 Rulings of the Tax Commissioner 02/12/2025 Statute of Limitations: Refund Denied - Medical Issues
25-16 25-16 Rulings of the Tax Commissioner 02/12/2025 Administration: Audits - Do Not Look Behind IRS Audit
25-13 25-13 Rulings of the Tax Commissioner 02/12/2025 Credit: Recycling Equipment - No Credit Allowed for Prior Year Payments
25-17 25-17 Rulings of the Tax Commissioner 02/12/2025 Business: Retailer Not Subject to Tax - Florist;
Refund: Protective Claim or Amended Return? - TP has been filing in error and requests refunds
25-14 25-14 Rulings of the Tax Commissioner 02/12/2025 Bundled Transaction: True Object Test - Not Applicable When No Services Provided
25-18 25-18 Rulings of the Tax Commissioner 02/12/2025 Administration: Collection - Limitations Period;
Reconsideration - Requirements
25-15 25-15 Rulings of the Tax Commissioner 02/12/2025 Sales and Use: Sales Price - Lease;
Real and Tangible Personal Property
25-9 25-9 Rulings of the Tax Commissioner 01/15/2025 Classification: Contractors - Fence and Patio Installation
25-6 25-6 Rulings of the Tax Commissioner 01/15/2025 Deduction: Itemized - Charitable
25-7 25-7 Rulings of the Tax Commissioner 01/15/2025 Administration: Appeal - Jurisdiction
25-8 25-8 Rulings of the Tax Commissioner 01/15/2025 Contractor: Fabrication - Dual Capacity Operator Primary Purpose Rule;
One Time Credit - Erroneous Sales Tax Collection Against Use Tax Assessment
25-5 25-5 Rulings of the Tax Commissioner 01/10/2025 Accomodations:Generally; Conference Room Rentals; Exemption:Nonprofit Organizations - Purchases of Event Spaces
25-3 25-3 Rulings of the Tax Commissioner 01/10/2025 Audit: Dealer Records - Retention Requirements; Assessment: Estimated - Best Available Information; Burden of Proof
25-10 25-10 Rulings of the Tax Commissioner 01/10/2025 Administration: Appeal - Jurisdiction
25-11 25-11 Rulings of the Tax Commissioner 01/10/2025 Administration: Appeal - Jurisdiction
25-1 25-1 Rulings of the Tax Commissioner 01/10/2025 Ruling: Exempt Food Sales - Preschools, Daycares, Private Schools and Public Charter Schools
25-4 25-4 Rulings of the Tax Commissioner 01/10/2025 Tangible: Machinery & Tools - Mining