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Letter Rulings Subject Area Listing

Corporation Business Tax

Issue Date Number Subject PDF SIZE
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

26K

 

Gross Income Tax

 

Sales and Use Tax

Issue Date Number Subject PDF SIZE
09/10/14 LR: 2014-1-SUT Sales and Use Tax –  Sales of prepackaged sushi products prepared and packaged by an outside seller 27K
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
06/22/12 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: Wednesday, 09/10/14



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