State Tax Rulings
Free state tax letter rulings and advisory opinions with plain-English summaries, full citations, and the original source on every page.
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What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective August 1, 2009 (per SC IL #09-8)?
SC Information Letter #09-8 provides the Department's reference charts, effective August 1, 2009, of the local sales and use taxes it collects for counties, municipalities, school districts, and the C…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective January 1, 2010 (per SC IL #09-23)?
SC Information Letter #09-23 provides the Department's reference charts, effective January 1, 2010, of the local sales and use taxes it collects for counties, municipalities, school districts, and the…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect in this 2009 chart (per SC IL #09-2)?
SC Information Letter #09-2 provides the Department's charts of the local sales and use taxes it collects for counties, municipalities, school districts, and the Catawba Indian tribal government, show…
Which exemptions apply to South Carolina's local sales and use taxes collected by the Department (per SC IL #08-19)?
SC Information Letter #08-19 provides the Department's reference chart, effective October 1, 2008, showing which exemptions apply to each type of local sales and use tax the Department collects on beh…
Does the published text of Connecticut Ruling 91-21 decide how 900 Commercial Service charges are taxed?
No conclusion is published. The official page describes a carrier's 900 Commercial Service and six sponsor offerings, but it contains no tax question, analysis, holding, or issue date.
Which landscaping, excavation, grading, sprinkler, lighting, sidewalk, and parking services were taxable under Connecticut's historical rules?
Planting trees, shrubs, and sod was taxable landscaping even at new construction. Excavation and rough grading for new construction were not taxable unless integral to landscaping; landscapers could b…
Is a corporation whose only income is partnership distributive shares from financial activities a 'financial service company' under Connecticut's corporation business tax?
Yes — it is a financial service company. A corporation whose entire gross income consists of its distributive shares from partnerships engaged wholly in 'financial service activities' is classified as…
When a company does both manufacturing and non-manufacturing work at the same location, what makes the manufacturing part a separate 'establishment' that qualifies for Utah's manufacturing equipment exemption?
It's an either/or test, and 'separate legal entity' does not mean what the taxpayer thought. A combined manufacturing/non-manufacturing operation qualifies as a separate manufacturing establishment if…
Should multi-unit residential buildings still under construction on the property tax lien date be taxed at the residential rate or the commercial rate, and will the Commission set a uniform statewide policy?
The Commission DECLINED to issue an advisory opinion on this question, because the underlying dispute was already headed to a county Board of Equalization and could later come before the Commission it…
How does the Utah State Tax Commission decide whether a manufacturing activity, performed at the same location as a non-manufacturing business, counts as a 'separate and distinct' establishment eligible for the manufacturing sales tax exemption?
Utah applies a three-step test under Admin. Rule R865-19S-85: (1) if the manufacturing and non-manufacturing activities are run by genuinely separate business entities, they're presumed separate and d…
Is a manufacturer's sale and installation of backup power systems exempt from Utah sales tax when the United States government is the direct buyer and pays the manufacturer directly?
Yes. Sales of tangible personal property directly to the federal government are exempt from Utah sales tax, so a manufacturer's sale of backup power systems to a federal agency is exempt as long as th…
Does a Utah tour operator have to charge sales tax on guided recreational activities, lodging, meals, and lessons bundled into a multi-day tour?
Yes for most of it. Admissions and user fees for recreational activities, plus charges for guide service, camping, lodging, meals, entrance onto private lands or waters, and equipment/facility use, ar…
Does an out-of-state vehicle registration exempt a rental car fleet vehicle from Utah property tax, and does the dealer inventory exemption apply to vehicles in active rental service?
This record does not give the requesting county assessor a direct, point-by-point answer to the specific SB 116 dealer-inventory-exemption question asked in the February 27, 1995 letter -- the Commiss…
Are items like foam meat trays, soaker pads, plastic wrap, deli containers, and grocery bags exempt from Utah sales tax when a grocery store buys them to package items sold to customers?
Yes. Nonreturnable containers and packaging materials that 'go out the door with the customer' along with the item sold — plastic produce bags, foam trays and soaker pads in the meat department, deli …
Can I rely on Utah Private Letter Ruling PLR 05-015?
No. The Commission's public archive shows only a notice that Private Letter Ruling 05-015 was reversed by the Tax Commission's Final Order, dated November 6, 2006, in Appeal No. 06-0125. The original …
Does a Utah direct sales company owe Utah tax on free 'hostess gift' items it gives to party hosts who live in other states?
Yes. A Utah direct sales company that gives free 'hostess gift' items to people who host home sales parties is the 'donor' of those gifts under Utah Admin. Rule R865-19S-68(A), which treats a donor as…
Does an out-of-state internet retailer create Utah sales tax nexus by letting customers pick up online orders at an affiliated Utah store, and if so, how does it collect and report the tax?
Yes. Even though the internet seller is a separate out-of-state legal entity from the Utah store, letting Utah customers pick up their online orders at that store means the internet seller is using a …
Can a statutory employee who mostly earns self-employment (Schedule C) income still deduct his own share of health insurance premiums when his employer pays part of the premium?
No. Utah Code Ann. § 59-10-114(3)(e)(ii) disallows the health insurance premium deduction whenever the taxpayer is eligible to participate in a plan funded in whole or in part by an employer — and tha…
Do out-of-state buses brought into Utah temporarily for a major event need Utah vehicle registration, license plates, or Utah property tax?
It depends on the bus's use and the owner's residency, not simply on being temporarily present. Buses owned by nonresidents and properly registered in their home state generally don't need Utah regist…
Is a contractor's work insulating oil-field pipes and storage tanks taxable installation labor on personal property, or nontaxable work on real property — and is this ruling still good law?
This ruling was WITHDRAWN by the Utah State Tax Commission on November 16, 2004 and cannot be relied on for current guidance. As issued, it held that insulating short well-to-tank pipe connections and…
Does a Native American tribal member owe Utah sales tax and the uniform fee (in lieu of property tax) when purchasing or leasing a motor vehicle, and did the Commission decide whether tribal members who teach school and live on the reservation owe Utah income tax?
A tribal member is exempt from vehicle sales/use tax if the sale or lease happens on the reservation (or the vehicle is delivered there) AND the buyer/lessee is an enrolled member living on the reserv…
After Kansas repealed tax on original-construction labor, which contractors still needed sales-tax registration?
Kansas repealed the 2.5% state sales tax on original-construction labor effective April 15, 1995. After reporting any outstanding 2.5% tax, contractors no longer used the special BT/st-46C return and …
When was federal excise tax excluded from the Kansas sales-tax base?
Kansas excluded federal excise tax from taxable gross receipts when it was separately stated on sales of passenger vehicles, heavy trucks and trailers, boats, aircraft, jewelry, and furs. The same tre…
When were Kansas retail herbicide sales and application services exempt from sales tax?
Kansas exempted retail herbicide sales and application services when the herbicide was sprayed or applied to crops, cropland, pasture grass, or rangeland grass used to graze commercial livestock. The …
Do nonprofit organizations and associations owe Kansas sales tax on their purchases, and must they collect sales tax when they sell items?
Kansas has no general sales-tax exemption for nonprofit organizations or associations. Unless a group is specifically exempt under the Sales Tax Act, it must pay sales or compensating tax on the tangi…
Are fees a city or other Kansas political subdivision charges to play sports or use recreation facilities subject to sales tax, and what about spectator admissions?
Effective May 1, 1978, fees and charges made by Kansas political subdivisions for participation in sports, games, and other recreational activities are exempt from state and local sales tax. The exemp…
When did Kansas's former pick-up and stand-alone estate taxes finally sunset?
Kansas's pick-up estate tax covered deaths after June 30, 1998 and before January 1, 2007, but only when a return was filed before January 1, 2017. Its stand-alone estate tax covered deaths after Dece…
Does Kansas estate tax apply when the decedent died on or after January 1, 2010?
No. Kansas Notice 10-07 states that no Kansas estate tax applies to estates of decedents dying after December 31, 2009, and the Department will not process estate-tax returns for those estates. The la…
How did the Notice 10-03 worksheet calculate the ST-36 deduction for July 2010 sales taxed at the old 5.3% state rate?
The worksheet reports all July 2010 gross sales by destination, then multiplies qualifying old-rate sales in each jurisdiction by the Department's old-rate/new-rate factor. In the example, $8,500 of T…
When can a nonresident military spouse exclude Kansas service income?
A military spouse's Kansas income from services could be exempt beginning in tax year 2009 when the servicemember was in Kansas under military orders, the spouse lived in Kansas solely to be with the …
How were retailers supposed to handle Kansas's replacement tax-exempt entity certificates?
Retailers could honor an existing tax-exempt entity certificate until its printed expiration date, but had to obtain the replacement certificate as exempt customers made purchases. New certificates be…
Was the federal Cash for Clunkers allowance included in the Kansas taxable price of a new vehicle?
No. Kansas treated the $3,500 or $4,500 Cash for Clunkers allowance as a trade-in allowance, excluding it from the new vehicle's sales price for Kansas retailers' sales tax and compensating use tax.
How did 2009 House Bill 2365 reduce Kansas tax credits for tax years 2009 and 2010?
For tax years 2009 and 2010, many nonrefundable credits were limited to the lesser of 90% of the credit and 90% of pre-credit tax liability; listed refundable credits were limited to 90% of the curren…
What deadline applied to Kansas sales and use tax refund claims filed after June 15, 2009?
Kansas sales and use tax refund or credit claims filed after June 15, 2009 generally had to be filed within one year from the due date of the return containing the overpayment. Claims filed on or befo…
Were manufacturer rebates on new motor vehicles excluded from Kansas sales tax after June 30, 2009?
No. The temporary exclusion for manufacturer cash rebates paid directly to a retailer on a new motor-vehicle sale or lease ended June 30, 2009. Effective July 1, 2009, all manufacturer rebates on new …
When did Kansas relieve sellers or purchasers from sales- or use-tax liability caused by short-notice rate changes or erroneous Department data?
Kansas gave limited relief in two situations. When a sales- or compensating-use-tax rate change took effect less than 30 days after enactment, a seller was not liable for using the immediately precedi…
When must a Kansas employer file the annual withholding tax return (Form KW-3), and how are the KW-5 deposit reports completed?
Every currently registered Kansas employer must file the Kansas Employer's Annual Withholding Tax Return (Form KW-3) by the last day of February of the year following the taxable year, filed together …
Did CIBL's letters requesting a 2012 corporate income tax refund preserve the claim without a completed amended return before the December 31, 2016 deadline?
No. CIBL sent refund correspondence in 2013 and December 2016, but neither submission included the fully completed amended 2012 CIT-1 required by Regulation 3.1.9.8. The statute's list of refund-claim…
Did New Mexico gross receipts tax apply when a Texas equipment dealer finalized sales and leases in Lubbock and the customer took possession there?
No. Yellowhouse finalized the lease-purchase agreements in Lubbock, and Ferguson used its own haulers to take possession there, so the equipment sales occurred in Texas. The AHO also accepted Yellowho…
Could PerkinElmer retroactively replace its subsidiaries' separate 1999 New Mexico corporate income tax returns with a combined unitary return and claim a $740,529 refund?
No. Although the IRS audit made the late refund claim timely, PerkinElmer could not use a late-2007 amended return to retroactively change three subsidiaries' 1999 filing method from separate-entity r…
Could Chevron treat oil-and-gas royalties as annual rent and multiply them by eight in its New Mexico corporate income tax property factor?
Yes. Chevron's oil-and-gas leases were real-property interests used in its business, and New Mexico's broad regulation defined annual rent to include amounts paid for the use of real property whether …
Could New Mexico apply its new 20% negligence-penalty cap to GEA's pre-2008 gross receipts tax liabilities when assessment occurred after the amendment?
Yes, according to this decision. The hearing officer held that penalty was imposed when tax was self-assessed or the Department issued an assessment, not when the underlying tax first became due. Beca…
Could New Mexico refund $828 of overwithheld 2001 income tax when the taxpayer did not file the refund return until December 2006?
No. The 2001 income tax was due April 15, 2002, so the statutory period for claiming the $828 overpayment ended December 31, 2005. Rose Bilat did not file until December 2006. Her medical problems, he…
Was a new corrosion-control company liable for all $165,627.70 of a predecessor's taxes as a mere continuation of the old business?
No. Corrosion Services Corporation acquired $4,765 of tools, equipment, and truck value from Corrosion Services, Inc., so it owed that amount under the successor statutes. But the companies had no com…
Were receipts from caring for two to four children in a residential apartment subject to New Mexico gross receipts tax when a Department employee had orally said the home day care was not taxable?
Yes. Providing child care for income was engaging in business, and receipts from services performed in New Mexico were taxable even without employees, a separate business location, or a city license. …
Could B&M Enterprises reduce a $6,099.42 New Mexico corporate income tax assessment because airplane crashes and financial setbacks had forced the company out of business?
No. B&M Enterprises did not dispute the corporate income tax, penalty, or interest resulting from federal audit adjustments. It asked for a reduction because serious airplane crashes and other financi…
Were federal contracts for exclusive use of two 35,000-barrel jet-fuel tanks taxable service or license contracts, or deductible leases of New Mexico real property?
They were leases of real property. The government had definite-term, nonrevocable, exclusive control of the fixed tanks and terminal, 24-hour access, control over fuel movement and third-party entry, …
Could Andrew Burg carry a net operating loss established on his 2000 return back to erase 1998 and 1999 New Mexico income tax because federal law and an IRS employee allowed the federal carryback?
No. New Mexico added back the federal Section 172 NOL deduction when calculating base income and provided its own exclusion only for carryovers to later years. An NOL first established on a timely 200…
Could a Texas speech pathologist limit New Mexico penalty and interest to the month after assessment when she did not know her 1999 independent-contractor work for a New Mexico school district was taxable?
No. Gross receipts tax was due monthly as Duran performed New Mexico services, not when the Department assessed her nearly three years later. Interest therefore ran from each original due date, and he…
Who had to collect and report Texas sales tax when a city bought garbage-collection service from a private company and provided it to residents?
The city. It was providing the service to residents and buying the private collector's service for resale, so it also had to obtain a sales tax permit.
Who reported Texas sales tax when a city billed residential garbage fees but a private waste company billed commercial accounts?
The city reported tax on residential fees it billed and collected; the private waste company reported tax on its commercial accounts and needed its own permit.
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