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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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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