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Letter Rulings Numeric Listing

Issue Date Number Subject PDF Size
09/10/13 LR: 2013-4-SUT Sales and Use Tax – Security Services 17K
09/10/13 LR: 2013-3-SUT Sales and Use Tax – State Occupancy Fee and Municipal Occupancy Tax imposed on occupancies 17K
09/06/13 LR: 2013-2-SUT Sales and Use Tax – Items sold to food service providers 21K
09/06/13 LR: 2013-1-SUT Sales and Use Tax – Dog training, dog sitting and educational training classes 18K
06/29/12 LR: 2012-5-CBT

Corporation Business Tax - Sourcing of income received from issuing and selling of stored value cards, gift cards, gift certificates and similar items for apportionment purposes

06/22/12 LR: 2012-4-SUT Sales and Use Tax – Charges By Taxpayer For Software Provided As A Service 20K
06/22/12 LR: 2012-3-SUT Sales and Use Tax - The Purchase Of A Machine To Be Used In The Production Of A New Consumer Product 16K
06/22/12 LR: 2012-2-SUT Sales and Use Tax – The Purchase Of Certain Commercial Gases 14K
06/22/12 LR: 2012-1-SUT Sales and Use Tax - The Service Of Providing Plastic Dust And Debris Interior Protection By A Subcontractor For A General Contractor 21K
05/03/11 LR: 2011-2-SUT Sales and Use Tax - Charges for Collecting and Furnishing Healthcare Records 29K
01/19/11 LR: 2011-1-SUT Sales and Use Tax - Chimney Repair and Cleaning Services 26K
11/04/10 LR: 2010-2-SUT Sales and Use Tax - Charges for “a negotiated payment for compensation for lost business and profits and for which the payer will receive no tangible goods or services in return” 23K
11/04/10 LR: 2010-1-SUT Sales and Use Tax - Charges for Audio Conferencing Services 27K

Last Updated: Tuesday, 09/10/13

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