Illinois Department of Revenue
 
 
Legal Information
 
 
 
 
 

Administrative Hearings - Sales Tax

 
 

2014

  • ST 14-20 - Responsible Corporate Officer – Failure To File Or Pay Tax
  • ST 14-19 - Responsible Corporate Officer-Failure To File Or Pay Tax
  • ST 14-18 - Revocation of Certificate of Registration
  • ST 14-17 - Use Tax On Purchases, Fixed Assets or Consumables
  • ST 14-16 - Motor Fuel Tax Claim For Refund
  • ST 14-15 - Exemption From Tax (Charitable Or Other Exempt Types)
  • ST 14-14 - Responsible Corporate Officer – Failure To File Or Pay Tax
  • ST 14-13 - Propriety of Penalty
  • ST 14-12 - Responsible Corporate Officer – Failure To File Or Pay Tax
  • ST 14-11 - Responsible Corporate Officer – Failure To File Or Pay Tax
  • ST 14-10 - Exemption From Tax (Charitable Or Other Exempt Types)
  • ST 14-09 - Responsible Corporate Officer – Failure To File Or Pay
  • ST 14-08 - Exemption From Tax (Charitable or Other Exempt Types)
  • ST 14-07 - Propriety of Penalty
  • ST 14-06 - Medicines & Medical Appliance Exemption (Low Rate)
  • ST 14-05 - Medicines & Medical Appliance Exemption (Low Rate)
  • ST 14-04 - Unreported/Underreported Income (Fraud Application) and Books and Records Insufficient
  • ST 14-02 - Responsible Corporate Officer-Failure To File Or Pay Tax
  • ST 14-01 - Books and Records Insufficient

2013

  • ST 13-23 - Reasonable Cause on Application of Penalties
  • ST 13-22 - Audit Methodologies and/or Other Computational Issues Books and Records Insufficient
  • ST 13-21 - Exemption From Tax (Charitable Or Other Exempt Types)
  • ST 13-20 - Unreported/Underreported Receipts (Fraud Application)
  • ST 13-19 - Responsible Corporate Officer – Failure To File Or Pay Tax
  • ST 13-18 - Bad Debt Write-Off
  • ST 13-17 - Responsible Corporate Officer – Failure To File Or Pay Tax
  • ST 13-16 - Exemption From Tax (Charitable or Other Exempt Types)
  • ST 13-15 - Responsible Corporate Officer – Failure To File Or Pay Tax
  • ST 13-14 - Taxation of Delivery Charges
  • ST 13-12 - Exemption From Tax (Charitable or Other Exempt Types)
  • ST 13-11 - Gross Receipts
  • ST 13-10 - Responsible Corporate Officer – Failure To File Or Pay Tax
  • ST 13-09 - Unreported/Underreported Receipts (Non-Fraudulent)
  • ST 13-08 - Applicability of Tax – Sale or Lease Gross Receipts
  • ST 13-07 - Unreported/Underreported Receipts (Non-Fraudulent)
  • ST 13-06 - Responsible Corporate Officer-Failure To File Or Pay Tax
  • ST 13-05 - Responsible Corporate Officer-Failure To File Or Pay Tax
  • ST 13-03 - Exemption From Tax (Charitable or Other Exempt Types)
  • ST 13-02 - Denial of Registration Number
  • ST 13-01 - Books And Records Insufficient Unreported/Underreported Receipts (Fraud Application)

2012

  • ST 12-20 - Taxpayer Claims He Is Not A Retailer Wholesale v. Retail Sale
  • ST 12-19 - Bad Debt Write-Off
  • ST 12-18 - Responsible Corporate Officer – Failure To File Or Pay Tax
  • ST 12-17 - Exemption From Tax (Charitable Or Other Exempt Types)
  • ST 12-16 - Responsible Corporate Officer – Failure To File Or Pay Tax
  • ST 12-15 - Responsible Corporate Officer – Failure To File Or Pay Tax
  • ST 12-14 - Responsible Corporate Officer – Failure To File Or Pay Tax
  • ST 12-13 - Bad Debt Write-Off
  • ST 12-12 - Exemption From Tax (Charitable or Other Exempt Types)
  • ST 12-11 - Exemption From Tax (Charitable or Other Exempt Types)
  • ST 12-10 - Exemption From Tax (Charitable or Other Exempt Types)
  • ST 12-09 - Exemption From Tax (Charitable or Other Exempt Types)
  • ST 12-08 - Gross Receipts
  • ST 12-07 - Exemption From Tax (Charitable or Other Exempt Types)
  • ST 12-06 - Exemption From Tax (Charitable or Other Exempt Types)
  • ST 12-05 - Responsible Corporate Officer – Failure To File Or Pay Tax
  • ST 12-04 - Exemption From Tax (Charitable or Other Exempt Types)
  • ST 12-03 - Exemption From Tax (Charitable or Other Exempt Types)
  • ST 12-02 - Responsible Corporate Officer – Failure To File Or Pay Tax
  • ST 12-01 - Unreported/Underreported Receipts (Non-Fraudulent)

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 Insufficient
  • 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 Receipts AB
  • 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 09-09 - Delivery Charges
  • ST 09-08 - Exemption From Tax (Charitable or Other Exempt Types)
  • ST 09-07 - Exemption From Tax (Charitable or Other Exempt Types)
  • ST 09-06 - Responsible Corporate Officer – Failure to File or Pay Tax
  • ST 09-05 - Responsible Corporate Officer – Failure to File or Pay Tax
  • ST 09-04 - Exemptions From Tax (Charitable or Other Exempt Type)
  • ST 09-03 - Interstate Commerce (Exemption Issue)
  • ST 09-02 - Books And Records Insufficient
  • ST 09-01 - 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 - Reasonable 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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