Home
Forms Library
Request for a Private Letter Ruling

Request for a Private Letter Ruling 2025

Request for a Private Letter Ruling Preview on Page 1

Show details

4.5 out of 5

39 votes

The document is a Private Letter Ruling from the Utah State Tax Commission regarding whether certain out-of-state companies, specifically a Gift Code Issuer and its Affiliate Internet Retailers, are required to register for and collect Utah sales and use tax on the sale of gift codes to consumers in Utah. The ruling concludes that the sale of gift codes does not constitute taxable tangible personal property under Utah law, and therefore neither the Gift Code Issuer nor the Affiliate Internet Retailers are required to register or collect sales tax, regardless of whether gift codes are sold directly to Utah retail establishments.

Here's how it works

01. Edit your form online

Type text, add images, blackout confidential details, add comments, highlights and more.

02. Sign it in a few clicks

Draw your signature, type it, upload its image, or use your mobile device as a signature pad.

03. Share your form with others

Send it via email, link, or fax. You can also download it, export it or print it out.

How to rapidly redact Request for a Private Letter Ruling online

Ease of Setup

DocHub User Ratings on G2

Ease of Use

DocHub User Ratings on G2

Dochub is the greatest editor for changing your documents online. Follow this straightforward guideline redact Request for a Private Letter Ruling in PDF format online at no cost:

Register and sign in. Register for a free account, set a strong password, and proceed with email verification to start managing your forms.
Add a document. Click on New Document and select the file importing option: add Request for a Private Letter Ruling from your device, the cloud, or a secure URL.
Make adjustments to the sample. Take advantage of the top and left-side panel tools to modify Request for a Private Letter Ruling. Insert and customize text, pictures, and fillable areas, whiteout unnecessary details, highlight the significant ones, and comment on your updates.
Get your documentation completed. Send the form to other individuals via email, create a link for quicker file sharing, export the sample to the cloud, or save it on your device in the current version or with Audit Trail added.

Explore all the benefits of our editor today!

be ready to get more

Complete this form in 5 minutes or less

Get form

Got questions?

We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

Are private letter rulings public?

Private letter rulings are generally made public after all identifiable information about the taxpayer in question has been removed, and they can be accessed through the IRS FOIA Library.

How long does it take to get a private letter ruling?

Generally, an IRS PLR takes about 6-12 months to process for review and approval if approved an additional 6-12 months can be necessary for the delivery of the PLR to you or your representative if you are not in possession of it already.

Is a private letter ruling the same as a determination letter?

Common abbreviations the you may encounter for private letter rulings are PLR and LTR, both indicate the same item. A determination letter is similar in purpose and nature to a private letter ruling, except that it is issued by the office of the local IRS district director not the national office of the IRS.

How much does it cost to file a private letter ruling?

The IRS private letter ruling (PLR) user fee depends on the gross income of the taxpayer: For taxpayers with gross income under $250,000, the fee is $3,000. For taxpayers with gross income greater than $250,000 and less than $1 million, the fee is $8,500.

What is the purpose of a private letter ruling?

A private letter ruling, or PLR, is a written statement issued to a taxpayer that interprets and applies tax laws to the taxpayers represented set of facts. A PLR is issued in response to a written request submitted by a taxpayer. A PLR may not be relied on as precedent by other taxpayers or by IRS personnel.

How to request a private letter ruling?

A taxpayer or their representative may request a private letter ruling by forwarding the following information to OTR: Taxpayers name, business address and federal taxpayer identification number, Taxpayers facts and circumstances concerning the specific tax matter for which the taxpayer is requesting guidance,

How to request a PLR?

How to Get a Private Letter Ruling? HONOR THE FIRST ANNUAL REVENUE PROCEDURE. REMEMBER TO DETERMINE IF THE IRS WILL RULE. CONSIDER THE PROPRIETY OF SUBMITTING A REQUEST. UNDERSTAND THE EFFECT OF A PLR. UNDERSTAND THE GENERAL PRECEDENTIAL VALUE OF A PLR. DO NOT FILE AN INCOMPLETE PLR REQUEST.

Request for a Private Letter Ruling 2025

Here's how it works

How to rapidly redact Request for a Private Letter Ruling online

Complete this form in 5 minutes or less

Got questions?

Are private letter rulings public?

How long does it take to get a private letter ruling?

Is a private letter ruling the same as a determination letter?

How much does it cost to file a private letter ruling?

What is the purpose of a private letter ruling?

People also ask

How to request a private letter ruling?

How to request a PLR?

Related links

Try more PDF tools

Request for a Private Letter Ruling 2025

Here's how it works

How to rapidly redact Request for a Private Letter Ruling online

Complete this form in 5 minutes or less

Got questions?

Are private letter rulings public?

How long does it take to get a private letter ruling?

Is a private letter ruling the same as a determination letter?

How much does it cost to file a private letter ruling?

What is the purpose of a private letter ruling?

Related Searches

People also ask

How to request a private letter ruling?

How to request a PLR?

Related links

Try more PDF tools