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