Administrative Decisions
| Decision # |
Decision Description |
View |
| 2011-01 |
Rental Vehicle Surcharge - Recovery of surcharges charged by another car rental company on taxpayer's behalf |
View |
| 2011-02 |
Personal Income Tax - Timely filing of refund claim |
View |
| 2011-03 |
Sales and Use Trust Funds - Responsible officer and liable for sales and use and meals and beverage assessments |
View |
| 2011-04 |
Withholding - Responsible officer and liable for withholding tax assessments |
View |
| 2011-05 |
Sales and Use Tax - Use tax on truck purchase |
View |
| 2011-06 |
Sales and Use Tax - Assessment under 44-18-40 |
View |
| 2011-07 |
Sales and Use Tax - Assessed tax, interest and penalties |
View |
| 2011-08 |
Personal Income Tax - Timely filing of refund claim |
View |
| 2011-09 |
Litter Control Permit - Inclusion of gasoline sales in gross receipts for purposes of calculating litter permit fee |
View |
| 2011-10 |
Sales and Use Tax - Assessed tax, interest and penalties |
View |
| 2011-11 |
Personal Income Tax - Residency and Claim for taxes paid to another state |
View |
| 2011-12 |
Sales and Use Tax - Use tax on truck purchase |
View |
| 2011-13 |
Personal Income Tax - Rhode Island domicile issue |
View |
| 2011-14 |
Sales and Use Tax - Assessed tax, interest and penalties |
View |
| 2011-15 |
Personal Income Tax - Refund claim |
View |
| 2011-16 |
Motor Fuel Tax - Additional motor fuel tax, interest and penalties |
View |
| 2011-17 |
Personal Income Tax - Refund claim |
View |
| 2011-18 |
Sales and Use Tax - Assessed tax, interest and penalties |
View |
| 2011-19 |
Sales and Use Tax - Use tax on car purchase |
View |
| 2011-20 |
Personal Income Tax - Timely filing of refund claim |
View |
| 2011-21 |
Historic Preservation Investment Tax Credit - Costs allowable as QREs and related mark up |
View |
| 2011-22 |
Personal Income Tax - Timely filing of refund claim |
View |
| 2011-23 |
Sales and Use Tax - Use tax on car purchase |
View |
| 2012-01 |
Personal Income Tax - Timely filing of refund claim |
View |
| 2012-02 |
Sales and Use Tax - Is Officer a responsible officer and liable for sales tax and litter assessment |
View |
| 2012-03 |
Fuel Use Tax - International Fuel Tax Agreement assessment |
View |
| 2012-04 |
Sales and Use Tax - Assessment in light of 44-18-30(7) and (22) |
View |
| 2012-05 |
Personal Income Tax - Assessment on a certain bank account |
View |
| 2012-06 |
Sales Tax - Assessed sales tax and interest |
View |
| 2012-07 |
Personal Income Tax - Timely filing of refund claim |
View |
| 2012-08 |
Sales and Use Tax -- Exemption for trucking companies |
View |
| 2012-09 |
Personal Income Tax - Timely filing of refund claim |
View |
| 2012-10 |
Sales and Use Tax -- Exemption for software |
View |
| 2012-11 |
Sales and Use Tax - Sales tax paid on property tax included in price of leased vehicle |
View |
| 2012-12 |
Personal Income tax - Timely filing of refund claim |
View |
| 2012-13 |
Corporate Income Tax -- Timely filing of refund claim |
View |
| 2012-14 |
Sales and Use Tax - Sales tax on gratuities |
View |
| 2012-15 |
Sales and Use Tax -- Use tax on car |
View |
| 2012-16 |
Sales and Use Tax, Cigarette Tax -- Purchases made online |
View |
| 2013-01 |
Sales and Use Tax -- Liability |
View |
| 2013-02 |
Cigarette tax, sales and use tax |
View |