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Administrative Hearings - Sales Tax

 
 
2011
  ST 11-15 Exemption From Tax (Charitable or Other Exempt Types)
  ST 11-14 Tangible Personal Property - Whether Certain Purchases Were Exempt
  ST 11-13 Responsible Corporate Officer – Failure to File or Pay Tax
  ST 11-12 Books and Records Insuffient
  ST 11-11 Failure To Have Motor Fuel Use Tax Decal/Permit
  ST 11-10 Gross Receipts
  ST 11-09 Gross Receipts
  ST 11-08 Gross ReceiptsAB
  ST 11-07 Reasonable Cause on Application Penalties
  ST 11-06 Exemption From Tax (Charitable or Other Exempt Types)
  ST 11-05 Denial of Registration Number
  ST 11-04 Unreported/Underreported Receipts (Non-Fraudulent) Gross Receipts
  ST 11-03 Delivery Charges
  ST 11-02 Exemption From Tax (Charitable or Other Exempt Types)
  ST 11-01 Exemption From Tax (Charitable or Other Exempt Types)
2010
  ST 10-18 Audit Methodologies and/or Other Computational Issues Unreported/Underreported Receipts (Fraud Application)
  ST 10-17 Responsible Corporate Officer – Failure to File or Pay Tax
  ST 10-16 Exemption From Tax (Charitable or Other Exempt Types)
  ST 10-15 Enterprise Zone (Exemptions)
  ST 10-14 Books and Records Insufficient
  ST 10-13 Audit Methodologies and/or Computational Issues/Reasonable Cause on Application of Penalties
  ST 10-12 Audit Methodologies and/or Other Computational Issues
  ST 10-11 Exemption From Tax (Charitable or Other Exempt Types)
  ST 10-10 Responsible Corporate Officer – Failure to File or Pay Tax
  ST 10-09 Reasonable Cause On Application Of Penalties
  ST 10-08 Exemption From Tax (Charitable or Other Exempt Types)
  ST 10-07 Denial of Registration Number
  ST 10-06 Unreported/Underreported Receipts (Non-Fraudulent) Gross Receipts
  ST 10-05 Responsible Corporate Officer – Failure to File or Pay Tax
  ST 10-04 Denial of Registration Number
  ST 10-03 Audit Methodologies and/or Other Computational Issues
  ST 10-02 Denial of Registration Number
  ST 10-01 Tangible Personal Property
     
2009
  ST 09-13 Exemption From Tax (Charitable or Other Exempt Types)
  ST 09-12 Bad Debt Write-Off
  ST 09-11 Reasonable Cause On Application Of Penalties
  ST 09-10 Excess Tax Collections and Building Materials Taxation
  ST 09-9 Delivery Charges
  ST 09-8 Exemption From Tax (Charitable or Other Exempt Types)
  ST 09-7 Exemption From Tax (Charitable or Other Exempt Types)
  ST 09-6 Responsible Corporate Officer – Failure to File or Pay Tax
  ST 09-5 Responsible Corporate Officer – Failure to File or Pay Tax
  ST 09-4 Exemptions From Tax (Charitable or Other Exempt Type)
  ST 09-3 Interstate Commerce (Exemption Issue)
  ST 09-2 Books And Records Insufficient
  ST 09-1 Bad Debt Write-Off
     
2008
  ST 08-21 Gross Receipts Unreported/Underreported Receipts (Fraud Application)
  ST 08-20 Applicability of Tax – Sale or Lease
  ST 08-19 Exemption From Tax (Charitable or Other Exempt Types)
  ST 08-18 Reasonable Cause On Application Of Penalties
  ST 08-17 Exemption From Tax (Charitable or Other Exempt Types)
  ST 08-16 Unreported/Underreported Receipts (Non-Fraudulent)
  ST 08-15 Audit Methodologies and/or Other Computational Issues
  ST 08-14 Use Tax On Aircraft Purchase
  ST 08-13 Reasonable Cause on Application of Penalties
  ST 08-12 Exemption From Tax (Charitable or Other Exempt Types)
  ST 08-11 Exemption From Tax (Charitable or Other Exempt Types)
  ST 08-10 Exemption From Tax (Charitable or Other Exempt Types)
  ST 08-09 Responsible Corporate Officer – Failure to File or Pay Tax
  ST 08-08 Exemption From Tax (Charitable Or Other Exempt Types)
  ST 08-07 Exemption From Tax (Charitable Or Other Exempt Types)
  ST 08-06 Responsible Corporate Officer – Failure to File or Pay Tax
  ST 08-05 Exemption From Tax (Charitable Or Other Exempt Types)
  ST 08-04 Gross Receipts/Tangible Personal Property
ST 08-03 Claim Issues – Properly and Timely Filed Bad Debt Write-Off
  ST 08-02 Responsible Corporate Officer – Failure to File or Pay Tax
  ST 08-01 Statute of Limitations Application
     
2007
  ST 07-25 Responsible Corporate Officer – Failure to File or Pay Tax
  ST 07-24 Unreported/Underreported Receipts (Non-Fraudulent)
  ST 07-23 Exemption From Tax (Charitable or Other Exempt Types)
  ST 07-22 Books & Records Insufficient
  ST 07-21 Exemption From Tax (Charitable or Other Exempt Types)
  ST 07-20 Responsible Corporate Officer – Failure to File or Pay Tax
  ST 07-19 Sales v. Resale Issues
  ST 07-18 Exemption From Tax (Charitable or Other Exempt Types)
  ST 07-17 Graphic Arts Exemption
  ST 07-16 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 07-15 Exemption From Tax (Charitable or Other Exempt Types)
  ST 07-14 Exemption From Tax (Charitable or Other Exempt Types)
  ST 07-13 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 07-12 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 07-11 Exemption From Tax (Charitable or Other Exempt Types)
  ST 07-10 Exemption From Tax (Charitable or Other Exempt Types)
  ST 07-09 Books And Records Insufficient
  ST 07-08 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 07-07 Exemption From Tax (Charitable or Other Exempt Types)
  ST 07-06 Exemption From Tax (Charitable or Other Exempt Types)
  ST 07-05 Statute of Limitations Application
  ST 07-04 Unreported/Underreported Receipts (Non-Fraudulent)
  ST 07-03 Exemption From Tax (Charitable or Other Exempt Types)
  ST 07-02 Disallowed General Deductions
  ST 07-01 Responsible Corporate Officer - Failure to File or Pay Tax
 

2006
  ST 06-18 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 06-17 Trade-In Transactions Under Illinois Use Tax Act
  ST 06-16 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 06-15 Sales v. Service Issues/Reasonable Cause on Application of Penalties
  ST 06-14 Drive Away Decals
  ST 06-13 Occasional Sales - Non-Retail Transactions (Exempt)
  ST 06-12 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 06-11 Statute of Limitations Application
  ST 06-10 Exemption From Tax (Charitable or Other Exempt Types)
  ST 06-09 Reasonable Cause on Application of Penalties
  ST 06-08 Exemption From Tax (Charitable or Other Exempt Types)
  ST 06-07 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 06-06 Revocation of Certificate of Registration
  ST 06-05 Exemption From Tax (Charitable or Other Exempt Types)
  ST 06-04 Books And Records Insufficient/Audit Methodologies and/or Other Computational Issues
  ST 06-03 Exemption From Tax (Charitable or Other Exempt Types)
  ST 06-02 Exemption From Tax (Charitable or Other Exempt Types)
  ST 06-01 Responsible Corporate Officer - Failure to File or Pay Tax
 
2005
  ST 05-23 Taxation of Delivery Charges [or] Whether Certain Purchases Were Exempt
  ST 05-22 Exemption from Tax (Charitable or Other Exempt Tax)
  ST 05-21 Exemption from Tax (Charitable or Other Exempt Tax)
  ST 05-20 Responsible Corporate Officer – Failure to File or Pay Tax
  ST 05-19 Unreported/Underreported Receipts (Non-Fraudulent)
  ST 05-18 Books And Records Insufficient
  ST 05-17 Unreported/Underreported Receipts (Non-Fraudulent) {and} Books And Records Insufficient
  ST 05-16 Unreported/Underreported Receipts (Non-Fraudulent)
  ST 05-15 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 05-14 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 05-13 Exemption from Tax (Charitable or Other Exempt Tax)
  ST 05-12 Manufacturing and Equipment Exemption - Manufacturing
  ST 05-11 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 05-10 Exemption from Tax (Charitable or Other Exempt Tax)
  ST 05-09 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 05-08 Statute of Limitations Application
  ST 05-07 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 05-06 Exemption from Tax (Charitable or Other Exempt Types)
  ST 050-5 Books and Records Insufficient
  ST 05-04 Exemption from Tax (Charitable or Other Exempt Types)
  ST 05-03 Exemption from Tax (Charitable or Other Exempt Types)
  ST 05-02 Reasonable Cause on Application of Penalties/Trade-in Transactions Under Illinois Use Tax act
  ST 05-01 Exemption from Tax (Charitable or Other Exempt Types)
 
2004
  ST 04-22 Exemption from Tax (Charitable or Other Exempt Types)
  ST 04-21 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 04-20 Exemption from Tax (Charitable or Other Exempt Types)
  ST 04-19 Statute of Limitations Application
  ST 04-18 Machinery and Equipment Exemption Manufacturing
  ST 04-17 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 04-16 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 04-15 Reasonable Cause on Application of Penalties
  ST 04-14 Reasonable Cause on Application of Penalties
  ST 04-13 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 04-12 Unreported/Underreported Receipts (Fraud Application)
  ST 04-11 Tangible Personal Property
  ST 04-10 Exemption from Tax (Charitable or Other Exempt Types)
  ST 04-09 Exemption from Tax (Charitable or Other Exempt Types)
  ST 04-08 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 04-07 Books and Records Insufficient
  ST 04-06 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 04-05 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 04-04 Exemption from Tax (Charitable or Other Exempt Types)
  ST 04-03 Exemption from Tax (Charitable or Other Exempt Types)
  ST 04-02 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 04-01 Responsible Corporate Officer - Failure to File or Pay Tax
 
2003
  ST 03-16 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 03-15 Books and Records Insufficient
  ST 03-14 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 03-13 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 03-12 Gross Receipts/ Unreported/underreported Receipts (Fraud Application)
  ST 03-11 Gross Receipts/Interstate Commerce (Exemption Issue)
  ST 03-10 Tangible Personal Property
  ST 03-09 Exempt from Tax (Charitable or Other Exempt Types)
  ST 03-08 Reasonable Cause on Application of Penalties
  ST 03-07 Exemption from Tax (Charitable or Other Exempt Types)
  ST 03-06 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 03-05 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 03-04 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 03-03 Exemption from Tax (Charitable or Other Exempt Types)
  ST 03-02 Gross Receipts - Unreported/Underreported Receipts (Fraud Application)
  ST 03-01 Machinery and Manufacturing Equipment Exemption (Agricultural)
 
2002
  ST 02-33 Exemption from tax (Charitable or Other Exempt Types)
  ST 02-32 Gross Receipts, Unreported/Underreported Receipts (Fraud Application)
  ST 02-31 Audit Methodologies and/or Computational Issues, Books and Records Insufficient
  ST 02-30 Statute of Limitations Application
  ST 02-29 Reasonable Cause on Application of Penalties
  ST 02-28 Sales vs. Resale Issues
  ST 02-27 Computer Software Exemption, Agricultural Machinery/Feed/Products/Exemptions
  ST 02-26 Unreported/Underreported Receipts (Fraud Application)
  ST 02-25 Reasonable Cause on Application of Penalties
  ST 02-24 Exemption from Tax (Charitable or Other Exempt Types)
  ST 02-23 Exemption from Tax (Charitable or Other Exempt Types)
  ST 02-22 Responsible Corporate Officer - Failure to file or Pay Tax
  ST 02-21 Audit Methodologies and/or Other Computational Issues
  ST 02-20 Tangible Personal Property for Rental Purposes
  ST 02-19 Sales to Exempt Organization, Reasonable Cause on Application of Penalties
  ST 02-18 Tangible Personal Property for Rental Purposes
  ST 02-17 Reasonable Cause on Application of Penalties, Use Tax on Out-of-State Purchases Brought Into Illinois
  ST 02-16 Gross Receipts/Unreported/Underreported Receipts (Fraud Application)
  ST 02-15 Responsible Corporate Officer - Failure to File or Pay Taxes
  ST 02-14 Audit Methodologies and/or Other Computational Issues /Unreported/Underreported Receipts (Fraud application)
  ST 02-13 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 02-12 Gross Receipts
  ST 02-11 Commerce Clause (U.S. Const.) Controversy
  ST 02-10 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 02-09 Application of SOT on the Repair and Refurbishing of Aircraft
  ST 02-08 Tangible Personal Property
  ST 02-07 Enterprise Zone (Exemptions)
  ST 02-06 Exemption from Tax (Charitable or Other Exempt Types)
  ST 02-05 Exemption from Tax (Charitable or Other Exempt Types)
  ST 02-04 Machinery and Equipment - Manufacturing
  ST 02-03 Rerasonable Cause on Application of Penalties
  ST 02-02 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 02-01 Exemption from Tax (Charitable or Other Exempt Types)
 
2001     
  ST 01-34 Machinery & Equipment Exemption - Manufacturing
  ST 01-33 Tangible Personal Property
  ST 01-32 Tangible Personal Property for Rental Purposes
  ST 01-31 Tangible Personal Property
  ST 01-30 Unreported/Underreported Receipts (Fraud Application)
  ST 01-29 Audit Methodologies and/or Other Computational Issues {and} Books and Records Insufficient
  ST 01-28 Reasonable Cause on Application of Penalties
  ST 01-27 Unreported/Underreported Receipts (Fraud Application)
  ST 01-26 Books and Records Insufficient
  ST 01-25 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 01-24 Reasonable Cause on Application of Penalties
  ST 01-23 Statute of Limitations Application
  ST 01-22 Gross Receipts {and} Tangible Personal Property
  ST 01-21 Books and Records Insufficient
  ST 01-20 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 01-19 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 01-18 Audit Methodologies and/or Other Computational Issues {and} Tangible Personal Property
  ST 01-17 Responsible Corporate Officer - Failure to File or Pay Tax [or] Penalty Under 1002(d) - Failure to File/Pay Withholding
  ST 01-16 Machinery and Equipment Exemption - Manufacturing
  ST 01-15 Books and Records Insufficient
  ST 01-14 Statute of Limitations Application
  ST 01-13 Drive Away Decals
  ST 01-12 Graphic Arts Exemption
  ST 01-11  Responsible Corporate Officer - Failure to File or Pay Tax
  ST 01-10  Exemption From Tax (Charitable or Other Exempt Types)
  ST 01-09  Unreported/Underreported Receipts (Fraud Application) 
  ST 01-07  Reasonable Cause on Application of Penalties 
  ST 01-06 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 01-05 Unreported/Underreported Receipts (Non-Fraudulent)
  ST 01-04 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 01-03 Unreported/Underreported Receipts (Fraud Application)
  ST 01-02 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 01-01 Responsible Corporate Officer - Failure to File or Pay Tax
 
2000     
  ST 00-31 Interstate Commerce (Exemption Issue) [or] Drive Away Decals
  ST 00-30 Pollution Control Equipment (Exemption)
  ST 00-29 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 00-28 Reasonable Cause on Application of Penalties
  ST 00-27 Exemption from Tax (Charitable or Other Exempt Types)
  ST 00-26 Audit Methodologies and/or Other Computational Issues
  ST 00-25 Reasonable Cause on Application of Penalties
  ST 00-24 Unreported/Underreported Receipts (Non-fraudulent)
  ST 00-23 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 00-22 Reasonable Cause on Application of Penalties
  ST 00-21 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 00-20 Reasonable Cause on Application of Penalties
  ST 00-19 Unreported/Underreported Receipts (Non-fraudulent)
  ST 00-18 Reasonable Cause on Application of Penalties
  ST 00-17 Reasonable Cause on Application of Penalties
  ST 00-16 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 00-15 Machinery and Equipment Exemption - Manufacturing
  ST 00-14 Sales v. Service Issues
  ST 00-13 Audit Methodologies and/or Other Computational Issues [or] Books and Records Insufficient [or] Unreported/Underreported Receipts (Fraud Application)
  ST 00-12 Reasonable Cause on Application of Penalties
  ST 00-11 Books and Records Insufficient [or] Unreported/Underreported Receipts (Fraud Application)
  ST 00-10 Disallowed Exemption Certificates [or] Sales v. Resale Issues [or] Bearing the Burden for Payment of Tax (Claim Issues)
  ST 00-09 Graphic Arts Exemption
  ST 00-08 Books and Records Insufficient [or] Disallowed General Deductions [or] Bearing the Burden for Payment of Tax (Claim Issues)
  ST 00-07 Machinery and Equipment Exemption - Manufacturing
  ST 00-06 Reasonable Cause on Application of Penalties
  ST 00-05 Reasonable Cause on Application of Penalties
  ST 00-04 Reasonable Cause on Application of Penalties
  ST 00-03 Reasonable Cause on Application of Penalties
  ST 00-02 Audit Methodologies and/or Other Computational Issues [or] Books and Records Not Sufficient
  ST 00-01 Reasonable Cause on Application of Penalties
 
1999 
  ST 99-35 Audit Methodologies and/or Other Computational Issues Books and Records Not Sufficient
  ST 99-34 Separately Stating Tax/Separately Contracting for Sales v. Service Issues
  ST 99-33 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 99-32 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 99-31 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 99-30 Responsible Corporate Officer - Failure to File or Pay Tax [or] UPIA Willful Failure
  ST 99-29 Rolling Stock (Purchase/Sale Claimed to be Exempt)
  ST 99-28 Exemption from Tax (Charitable or Other Exempt Types)
  ST 99-27 Reasonable Cause on Application of Penalties
  ST 99-26 Statute of Limitations Application
  ST 99-25 Bad Debts Write-Off
  ST 99-24 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 99-23 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 99-22 Books and Records Insufficient [or] Disallowed General Deductions [or] Bearing the Burden for Payment of Tax (Claim Issues) [or] Unreported/Underreported Receipts (Non-Fraudulent)
  ST 99-21 Bearing the Burden for Payment of Tax (Claim Issues)
  ST 99-20 Audit Methodologies and/or Other Computational Issues
  ST 99-19 Sales vs. Service Issues
  ST 99-18 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 99-17 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 99-16 Reasonable Cause on Application of Penalties
  ST 99-15 Books and Records Insufficient [or] Interstate Sales (Non-verified)
  ST 99-14 Bearing the Burden for Payment of Tax (Claim Issues) [or] Statute of Limitations Application [or] Books and Records Insufficient [or] Non-filer (Failure to File Returns - Extends Limit)
  ST 99-13 Interstate Commerce (Exemption Issue)
  ST 99-12 Responsible Corporate Officer - Failure to File or Pay Tax
  ST 99-11 Machinery and Equipment Exemption - Manufacturing
  ST 99-10 Situs for Imposition of Local (Sales) Tax
  ST 99-09 Machinery & Equipment Exemption (Photoprocessing)
  ST 99-08 Bearing the Burden for Payment of Tax (Claim Issues)
  ST 99-07 Organizational Exemption From Use Tax (Charitable)
  ST 99-06 Machinery & Equipment exemption - Manufacturing
  ST 99-05 Pollution Control Equipment (Exemption)
  ST 99-04 Machinery & Equipment Exemption - Manufacturing
  ST 99-03 Reasonable Cause on Application of Penalties
  ST 99-02 Organizational Exemption From Use Tax (Charitable)
  ST 99-01 Responsible Corp. Officer - Failure to File or Pay Tax
 
1998
  ST 98-40 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 98-39 Disallowed Resale Deduction (No Valid Certificates) [or] Non-Filer
  ST 98-38 Responsible Corp. Officer - Failure to File or Pay Tax [or] Timeliness of Protest (60-Day Limitation)
  ST 98-37 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 98-36 Organizational Exemption From Use Tax (Charitable)
  ST 98-35 Unreported/Underreported Receipts (Non-Fraudulent)
  ST 98-34 Organizational Exemption From Use Tax (Charitable)
  ST 98-33 Audit Methodologies and/or Other Computational Issues
  ST 98-32 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 98-31 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 98-30 Organizational Exemption From Use Tax (Charitable)
  ST 98-29 Timely Filing Return To Which Overpayment Applied
  ST 98-28 Failure To Verify Or Document Interstate Sales [or] Separately Stating Tax... [or] Audit Methodologies...
  ST 98-27 Audit Methodologies and/or Other Computational Issues
  ST 98-26 Statute of Limitations Application
  ST 98-25 Organizational Exemption From Use Tax (Charitable)
  ST 98-24 Interstate Sales (Non-Verified)
  ST 98-23 Nexus (Taxable Connection With Or Event Within The States)
  ST 98-22 Sales v. Resale Issues
  ST 98-21 Disallowed Resale Deduction [or] Sales v. Resale Issues [or] Audit Methodologies and/or Other Comp. Issues
  ST 98-20 Unreported/Underreported Receipts (Fraud Ap.) [or] Books And Records Insufficient
  ST 98-19 Machinery & Manufacturing Equip. Exemption (Agricultural) [or] Audit Methodologies and/or Other Comp. Issues
  ST 98-18 Audit Methodologies and/or Other Computational Issues
  ST 98-17 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 98-16 Failure To Verify Or Document Interstate Sales
  ST 98-15 Interim Use Exemption
  ST 98-14 Unreported/Underreported Receipts (Non-Fraudulent) [or] Books and Records Insufficient [or] Disallowed General Deductions [or] Non-Filer...
  ST 98-13 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 98-12 Disallowed Resale Deduction (No Valid Certificates) [or] Enterprise Zone (Exemptions)
  ST 98-11 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 98-10 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 98-09 Organizational Exemption from Use Tax (Charitable)
  ST 98-08 Disallowed Resale Deductions (No Valid Certificates) [or] Failure To Verify Or Document Interstate Sales
  ST 98-07 Books And Records Insufficient
  ST 98-06 Whether the Sale of Refinery Fuel Gas Establishes A Fair Market Value
  ST 98-05 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 98-04 Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  ST 98-03 Unreported/Underreported Receipts (Fraud)
  ST 98-02 Machinery & Equipment - Manufacturing [or] Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  ST 98-01 Responsible Corp. Officer - Failure to File or Pay Tax
 
1997
  ST 97-50 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-49 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-48 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-46 Occasional Sales - Non-Retail Transactions (Exempt)
  ST 97-45 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-44 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-43 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-42 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-41 Sales v. Service Issues [or] Timeliness of Protest (60-Day Limitation)
  ST 97-40 Organizational Exemption From Use Tax (Charitable)
  ST 97-39 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-38 Graphic Arts Exemption
  ST 97-37 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-36 Sales v. Resale Issues
  ST 97-35 Disallowed General Deductions [or] Sales v. Service Issues [or] Use Tax on Purchases, Fixed Assets, or Consumables [or] Use Tax on Purchases (Non-Filer)...
  ST 97-34 Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  ST 97-33 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-32 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-31 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-30 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-29 Statute of Limitations Application
  ST 97-28 International Fuel Usage (Exemption Claimed) [or] Use Tax on Purchases, Fixed Assets, or Consumables
  ST 97-27 Enterprise Zone (Exemptions) [or] Statute of Limitations Application
  ST 97-26 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-25 Audit Methodologies and/or Other Computational Issues
  ST 97-24 Unreported/Underreported Receipts (Fraud)
  ST 97-23 Exemption For Farm Chemicals
  ST 97-22 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-21 Organizational Exemption From Use Tax (Charitable)
  ST 97-20 Unreported/Underreported Receipts (Fraud)
  ST 97-19 Miscellaneous Accounting Issues
  ST 97-18 Statute of Limitations Application
  ST 97-17 Organizational Exemption From Use Tax (Charitable)
  ST 97-16 Organizational Exemption From Use Tax (Charitable)
  ST 97-15 Audit Methodologies and/or Other Computational Issues
  ST 97-14 Use Tax on Purchases, Fixed Assets, or Consumables [or] Books and Records Insufficient
  ST 97-13 Pollution Control Equipment (Exemption)
  ST 97-12 Undisclosed Principal/Agent Controversy
  ST 97-11 Books and Records Insufficient
  ST 97-10 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 97-09 Books and Records Insufficient [or] Unreported/Underreported Receipts (Fraud) [or] Statute of Limitations Application
  ST 97-08 Wholesale v. Retail Sales
  ST 97-07 Machinery and Equipment Exemption - Manufacturing
  ST 97-06 Interstate Commerce (Exemption Issue)
  ST 97-05 Unreported/Underreported Receipts (Fraud)
  ST 97-04 Wholesale v. Retail Sales [or] Audit Methodologies and/or Other Computational Issues
  ST 97-03 Books and Records Insufficient [or] Exclusion of Evidence...[or] Disallowed General Deductions
  ST 97-02 Special Order v. Sale of Stock or Standard Items
  ST 97-01 Responsible Corp. Officer - Failure to File or Pay Tax
 
1996     
  ST 96-56 Unreported/Underreported Receipts (Fraud)
  ST 96-55 Exemption From Tax (Charitable or Other Exempt Type)
  ST 96-54 Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  ST 96-53 Exemption From Tax (Charitable or Other Exempt Type)
  ST 96-52 Books and Records Insufficient [or] Unreported/Underreported Receipts (Non-Fraudulent)
  ST 96-51 Exemption From Tax (Charitable or Other Exempt Type)
  ST 96-50 Books and Records Insufficient [or] Unreported/Underreported Receipts (Fraud)
  ST 96-49 Audit Methodologies and/or Other Computational Issues [or] Interstate Sales (Non-Verified)
  ST 96-48 Service Occupation/Use Tax - Pre 1/1/90 [or] Special Order v. Sale of Stock or Standard Items [or] Non-Filer...
  ST 96-47 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 96-46 Enterprise Zone (Exemption) [or] Bearing The Burden for Payment of Tax (Claim Issues)
  ST 96-45 Nexus (Taxable Connection With Or Event Within State)
  ST 96-44 Temporary Storage (Exemption) [or] Prepaid Sales Tax Not Remitted
  ST 96-43 Conditional Sale Inventory
  ST 96-42 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 96-41 Books and Records Insufficient
  ST 96-40 Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  ST 96-39 Books and Records Insufficient [or] Unreported/Underreported Receipts (Fraud)
  ST 96-38 Interstate Commerce (Exemption Issue)
  ST 96-37 Exemption From Tax (Charitable or Other Exempt Type)
  ST 96-36 Nexus/Taxable Connection With Or Event Within State
  ST 96-35 Nexus/Taxable Connection With Or Event Within State
  ST 96-34 Nexus/Taxable Connection With Or Event Within State
  ST 96-33 Disallowed Resale Deduction (No Valid Certificates)
  ST 96-32 Audit Methodologies and/or Other Computational Issues
  ST 96-31 Books & Records Insufficient
  ST 96-30 Machinery & Equipment Exemption - Manufacturing
  ST 96-29 Machinery & Manufacturing Equipment Exemption (Agricultural)
  ST 96-28 Use Tax on Purchases of Building Materials & Supplies [or] Construction Contractor - Retail Sale or Perm. Affix.
  ST 96-27 Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  ST 96-26 Disallowed Exemption Certificates [or] Sales to Exempt Organizations
  ST 96-25 Statute of Limitations Application
  ST 96-24 Statute of Limitations Application
  ST 96-23 Unreported/Underreported Receipts (Fraud Application)
  ST 96-22 Disallowed Resale Deduction (No Valid Certificates)
  ST 96-21 Exemption From Tax (Charitable or Other Exempt Type)
  ST 96-20 Tax Collected and Not Remitted [or] Unreported/Underreported Receipts (Fraud)
  ST 96-19 Wholesale v. Retail Sales [or] Audit Methodologies and/or Other Computational Issues
  ST 96-18 Books and Records Insufficient
  ST 96-17 Foreign Airline Exemption
  ST 96-16 Exemption From Tax (Charitable or Other Exempt Type)
  ST 96-15 Sales To Exempt Organizations
  ST 96-14 Reasonable Cause on Application of Penalties Assessed
  ST 96-13 Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  ST 96-12 Statute of Limitations Application
  ST 96-11 Unreported/Underreported Receipts (Fraud)
  ST 96-10 Immediate Consumption on Foods (High or Low Rates)
  ST 96-09 Machinery & Equipment Exemption - Manufacturing
  ST 96-08 Disallowed Tax Collection Deduction
  ST 96-07 Separately Stating Tax/Separately Contracting For
  ST 96-06 Excess Tax Collections & Building Materials Taxation
  ST 96-05 Reasonable Cause on Application of Penalties Assessed
  ST 96-04 Machinery & Equipment Exemption - Manufacturing
  ST 96-03 Disallowed General Deductions
  ST 96-02 Separately Stating Tax/Separately Contracting For
  ST 96-01 Construction Contractor - Retail Sale or Perm. Affix. [or] Tax Collected and Not Remitted [or] Tangible Personal Property
 
1995
  ST 95-39 Revocation of Certificate of Registration
  ST 95-38 Reasonable Cause on Application of Penalties
  ST 95-37 Agricultural Machinery/Feed/Products Exemption
  ST 95-36 Machinery and Equipment Exemption - Manufacturing
  ST 95-35 Machinery and Equipment Exemption - Manufacturing [or] Sales v. Service Issues [or] Disallowed General Deductions
  ST 95-34 Separately Stating Tax/Separately Contracting For
  ST 95-33 Statute of Limitations Application
  ST 95-32 Tax Collected and Not Remitted [or] Books and Records Insufficient [or] Unreported/Underreported Receipts (Non-Fraudulent)
  ST 95-31 Books and Records Insufficient
  ST 95-30 Audit Methodologies and/or Other Computational Issues [or] Reasonable Cause on Application of Penalties Assessed
  ST 95-29 Possession of Unstamped Cigarettes
  ST 95-28 Stamped Cigarettes Returned to Manufacturer at 1993 Rate of Tax
  ST 95-27 Overstamping of Packages of Cigarettes
  ST 95-26 Disallowed Resale Deduction (No Valid Certificates)
  ST 95-25 Books and Records Insufficient [or] Computer Software Exemption
  ST 95-24 Tangible Personal Property Purchased By Taxpayer For Rental Purposes
  ST 95-23 Disallowed General Deductions [or] Disallowed Resale Deduction (No Valid Certificates)
  ST 95-22 Unreported/Underreported Receipts (Fraud)
  ST 95-21 Disallowed General Deductions
  ST 95-20 Audit Methodologies and/or Other Computational Issues [or] Use Tax Liability on Purchases (Non-Filer) 1981 Limit
  ST 95-19 Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  ST 95-18 Unreported/Underreported Receipts (Non-Fraudulent) [or] Tax Collected and Not Remitted
  ST 95-17 Bearing the Burden for Payment of Tax (Claim Issues)
  ST 95-16 Organizational Exemption From Use Tax (Charitable)
  ST 95-15 Pollution Control Equipment (Exemption)
  ST 95-14 Situs for Imposition of Local (Sales) Taxes
  ST 95-13 Use Tax on Purchases, Fixed Assets, or Consumables
  ST 95-12 Audit Methodologies and/or Other Computational Issues
  ST 95-11 Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  ST 95-10 Statute of Limitations Application [or] Unreported/Underreported Receipts (Fraud)
  ST 95-09 Possession of Unstamped Cigarettes
  ST 95-08 Separately Stating Tax/Separately Contracting For
  ST 95-07 Books and Records Insufficient
  ST 95-06 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 95-05 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 95-04 Use Tax on Purchases, Fixed Assets, or Consumables
  ST 95-03 Use Tax on Purchases, Fixed Assets, or Consumables
  ST 95-02 Responsible Corp. Officer - Failure to File or Pay Tax
  ST 95-01 Graphic Arts Exemption
 
 
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