Document # | Public Document # | Document Type | Date Issued Sort ascending | Description |
---|---|---|---|---|
24-118 | 24-118 | Rulings of the Tax Commissioner | 11/14/2024 | Audit: Taxpayer Records - Failure to Provide Records; Estimated Assessment |
24-111 | 24-111 | Rulings of the Tax Commissioner | 11/14/2024 | Retailer v Contractor: One-time credit - Erroneous Sales Tax Collection Against Use Tax Assessment |
24-115 | 24-115 | Rulings of the Tax Commissioner | 11/14/2024 | Sales: Exemption - Government. |
24-119 | 24-119 | Rulings of the Tax Commissioner | 11/14/2024 | Subtractions: State or Federal Employee - Commonwealth's Attorney Office |
24-112 | 24-112 | Rulings of the Tax Commissioner | 11/14/2024 | Credit: Tax Paid to Another State - Part-Year Resident; Nonresident Credit - California |
24-116 | 24-116 | Rulings of the Tax Commissioner | 11/14/2024 | Exemption: Pollution Control - Certification by Authorizing Agency; ST-11A Requirements |
24-150 | 24-150 | Rulings of the Tax Commissioner | 11/14/2024 | Tangible : Appeals - Jurisdiction |
24-120 | 24-120 | Rulings of the Tax Commissioner | 11/14/2024 | Telecommunications Minimum Tax : Pass-Through Entities - Combined Returns; Gross Receipts - Internet Tax Freedom Act |
24-113 | 24-113 | Rulings of the Tax Commissioner | 11/14/2024 | Administration: Audits - Do Not Look Behind IRS Audit; Administration: Assessments - No Proof of Payment; Deduction: Age - Ineligible |
24-117 | 24-117 | Rulings of the Tax Commissioner | 11/14/2024 | Audit: Taxpayer Records - Failure to provide Records; Estimated Assessment |
24-151 | 24-151 | Rulings of the Tax Commissioner | 11/14/2024 | Administration: Appeals - Jurisdiction |
24-110 | 24-110 | Rulings of the Tax Commissioner | 11/14/2024 | Contractor: HVAC Systems; Retailer: Lease Agreements - Leasing HVAC Systems; Administration: Double Taxation - Separate Transactions are Distinct |
24-114 | 24-114 | Rulings of the Tax Commissioner | 11/14/2024 | Tangible: Appeals - Personal Vehicle; Local Mobile: Administration - Jurisdiction |
24-109 | 24-109 | Rulings of the Tax Commissioner | 11/06/2024 | Exemptions: Services - Web Based Applications |
24-108 | 24-108 | Rulings of the Tax Commissioner | 10/23/2024 | Administration: Assessment - Collection Statute of Limitations, Accrual of Penalty and Interest |
24-105 | 24-105 | Rulings of the Tax Commissioner | 10/23/2024 | Fabrication: Sales Price - Labor and Service Charges; Third Party Labor |
24-106 | 24-106 | Rulings of the Tax Commissioner | 10/23/2024 | Federal Adjusted Gross Income (FAGI) : Cash - Income Reported as Business Income |
24-107 | 24-107 | Rulings of the Tax Commissioner | 10/23/2024 | Business Type: Fabrication - For Sale at Retail v. Own Use or Consumption; Administration: Refund - Credit for Tax Erroneously Paid or Accrued; Abatement - Written Guidance |
24-104 | 24-104 | Rulings of the Tax Commissioner | 10/07/2024 | Exemption: Manufacturing - Biomass Fuel Production; Pollution Control, Dust Collection, Exhaust Filtering |
24-7 | 24-103 | Tax Bulletins | 10/04/2024 | Administration: Tax Bulletin - Extension of Due Dates for Individual Income Tax Returns and Payments for Victims of Hurricane Helene |
24-102 | 24-102 | Rulings of the Tax Commissioner | 10/03/2024 | Exemptions: Services - True Object Test, Transaction; Documentation - Including Services and TPP; Burden of Proof - exemption burden of proof; Government - Required Documentation, Purchase Order; Interstate - Requirements; Purchases: Invoices - Provided with Application for Correction; Penalty: Waiver - Compliance Ratio, Reasonable Cause |
24-99 | 24-99 | Rulings of the Tax Commissioner | 10/03/2024 | Exemption : Services - Assembly v. Installation; Delivery - Combined Taxable and Nontaxable Charges |
24-98 | 24-98 | Rulings of the Tax Commissioner | 10/03/2024 | Sampling : Error Exceptions - Isolated Event or Unusual Purchase |
24-100 | 24-100 | Rulings of the Tax Commissioner | 10/03/2024 | Exemptions : Interstate Commerce - Common Carrier; Contract Delivery; Constructive Possession |
24-101 | 24-101 | Rulings of the Tax Commissioner | 10/03/2024 | Refund: Interest - Interest paid to customer |