Document # Public Document # Document Type Date Issued Description
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
24-118 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
24-109 24-109 Rulings of the Tax Commissioner 11/06/2024 Exemptions: Services - Web Based Applications
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
24-108 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
24-104 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