25-02 The Department assessed gross receipts tax for periods in 2020. The Taxpayer argued that during the COVID-19 pandemic it filed paper returns for several months. Although the Department eventually received payment for the underlying tax, the Department did not...
25-01 The Taxpayer was assessed for gross receipts tax for reporting periods in 2016 and 2017. The Taxpayer worked as a doctor providing contract services through two third-party staffing companies located outside the state. Because the payments he received were...
24-17 This protest involved whether the Taxpayers were liable for penalty and interest for filing gross receipts tax returns late in 2020 and 2021. The Taxpayers agreed that they had failed to file the returns when they were due but argued that this was because they...
24-16 This protest concerned the amount of attorney fees that should be granted to the Taxpayer as the result of the court of appeals granting the Taxpayer’s motion for fees and remanding to the Hearing Officer for hearing to determine the amount of the fees based on...
24-15 This protest involved whether the Department could grant the Taxpayer’s untimely refund claims. The Taxpayer’s claim was based on overpayments of gross receipts tax as the result of amended returns in periods from 2017 to 2019, when the Taxpayer had learned that...
24-14 The Department denied the Taxpayer’s claim for refund of gross receipts tax for periods in 2019. The Taxpayer had determined that it had been overreporting its tax liability in a number of reporting periods as some of its sales were exempt. The periods that were...
24-13 The Department assessed the Taxpayer for gross receipts tax in periods from 2016 to 2019. The Taxpayer argued that his receipts were deductible as the receipts were from commissions that had derived from the sale of tangible property between manufacturers and...
24-12 The Taxpayer, a provider of health care insurance services, filed the protest in response to the Department’s denial of its claim for refund of insurance premium tax in 2019. The Department explained that the refund had been denied because the medical insurance...
24-11 The Taxpayer, a plumbing contractor, was assessed gross receipts tax in periods from 2015 to 2018. The Taxpayer argued that several of the periods for which it was assessed were beyond the statute of limitations. In general, the Department has three years from...
24-10 As part of a tax fraud case the Taxpayer signed a plea agreement in which he agreed that he owed gross receipts tax for tax periods from 2016 to 2019. Later, the Department assessed the Taxpayer for these amounts. The Taxpayer then filed a formal protest of the...