Document # Public Document # Document Type Date Issued Description
21-146 21-146 Rulings of the Tax Commissioner 11/16/2021 Credit : Land Preservation, Historic Rehabilitation - Buildings
21-170 21-170 Rulings of the Tax Commissioner 11/12/2021 Sales : Sourcing - Ready-Mix Concrete
21-141 21-141 Rulings of the Tax Commissioner 11/09/2021 Audit: Sample Period, Statute of Limitations
Purchases: Assets, Custom Products
Hotel/Motel Accommodations, Meals & Lodging Sales; Free Meal Tickets, Meals Furnished to Employees
21-142 21-142 Rulings of the Tax Commissioner 11/09/2021 Residency : Domicile
Administration : Audit - Taxpayer Records
21-143 21-143 Rulings of the Tax Commissioner 11/09/2021 Administration : Return - Identity Theft, Statute of Limitations - Refund
21-139 21-139 Rulings of the Tax Commissioner 11/09/2021 Alarm Systems : Mixed Transactions: Monitored, Nonmonitored; Services : Exempt Services - True Object Test
21-144 21-144 Rulings of the Tax Commissioner 11/09/2021 Administration : Assessment - Converted, Statute of Limitations
21-136 21-136 Rulings of the Tax Commissioner 10/26/2021 Occasional Sale; Gift Transaction - Statute of Limitations
21-137 21-137 Rulings of the Tax Commissioner 10/26/2021 Subtractions : Income - Ordinary Income, Capital Gains; Administration : Returns - Amended Returns, Overpayment Credits
21-134 21-134 Rulings of the Tax Commissioner 10/26/2021 Audit : Statistical Sampling : ICT audit
21-135 21-135 Rulings of the Tax Commissioner 10/26/2021 Contractors: Mixed Government Transactions : Systems Repair and Replacement
21-133 21-133 Rulings of the Tax Commissioner 09/30/2021 Guidelines for the Classification of Workers
21-131 21-131 Rulings of the Tax Commissioner 09/28/2021 Situs : Apportionment - Compensation Included in Numerator of Payroll Factor
21-132 21-132 Rulings of the Tax Commissioner 09/28/2021 Exemptions : Intercompany Transactions - Affiliation Requirements between S Corporation and LLC
21-130 21-130 Rulings of the Tax Commissioner 09/28/2021 Administration : Appeal - Jurisdiction; Locality Failed to Issue Final Local Determination
21-127 21-127 Rulings of the Tax Commissioner 09/21/2021 Administration : Appeal - Time Limitation to Issue Final Determination, Imposition : Multiple Localities - Double Taxation, Exemptions : Computer Software - Development Outside Taxing Jurisdiction
21-128 21-128 Rulings of the Tax Commissioner 09/21/2021 Administration : Amended Return - Department's Authority to Review, Allocation and Apportionment : Sales Factor - Tangible Personal property, Other than Tangible Personal Property
21-125 21-125 Rulings of the Tax Commissioner 09/21/2021 Residency : Domicile - College Student, Credit : Tax Paid To Another State - Wages
21-126 21-126 Rulings of the Tax Commissioner 09/21/2021 Exemption: Data Center - Batteries
21-122 21-122 Rulings of the Tax Commissioner 09/14/2021 Audit: Dealer Records - Documentation, Purchases: Resale Exemption/Non Exempt Supplies, Services: Taxable - Altered Invoices
21-123 21-123 Rulings of the Tax Commissioner 09/14/2021 Subtractions : Military - Combat Zone Pay Excluded from FAGI
21-170 21-170 Rulings of the Tax Commissioner 09/09/2021 Addition : Intangible Expenses - Royalties, Subject to Tax Exception
21-119 21-119 Rulings of the Tax Commissioner 09/07/2021 Audit: Dealer Records - Documentation, Purchases: Resale Exemption/Non Exempt Supplies, Services: Taxable - Altered Invoices
21-120 21-120 Rulings of the Tax Commissioner 09/07/2021 Exemption: Software - Electronic Delivery Requirements
21-121 21-121 Rulings of the Tax Commissioner 09/07/2021 Assessment : Limitation - Commerce Clause, Credit : Tax Paid to Another State - Classification of Tax; Maryland Local Income Tax