Document # Public Document # Document Type Date Issued Description
96-72 96-72 Rulings of the Tax Commissioner 05/01/1996 Services; Repair and installation; Software support services
96-73 96-73 Rulings of the Tax Commissioner 05/01/1996 Manufacturing, processing, assembling, or refining; Modular display systems
96-74 96-74 Rulings of the Tax Commissioner 05/03/1996 Failure to withhold; President liable for corporation's unpaid taxes
96-75 96-75 Rulings of the Tax Commissioner 05/03/1996 Occasional sales, including mergers; Sale of grocery store chain
96-76 96-76 Rulings of the Tax Commissioner 05/03/1996 Nonprofit organizations, private schools, and churches; Animal agriculture organization
96-77 96-77 Rulings of the Tax Commissioner 05/03/1996 Nonprofit organizations, private schools, and churches; Provider of continuing medical education programs
96-78 96-78 Rulings of the Tax Commissioner 05/06/1996 Photographs; Travel expense reimbursement
96-79 96-79 Rulings of the Tax Commissioner 05/07/1996 Application for refund; Statute of limitations
96-8 96-397 Tax Bulletins 12/18/1996 Interest Rates; First Quarter 1997
96-8 96-8 Rulings of the Tax Commissioner 03/04/1996 Taxes paid by residents to other states; Effect of North Carolina dependent children credit
96-80 96-80 Rulings of the Tax Commissioner 05/08/1996 Services; Miscellaneous service enterprises; Furniture finishing charges
96-81 96-81 Rulings of the Tax Commissioner 05/08/1996 Manufacturing, processing, assembling, or refining; Research and development
96-82 96-82 Rulings of the Tax Commissioner 05/15/1996 Taxes paid by residents to other states; Erroneous payment to another state
96-83 96-83 Rulings of the Tax Commissioner 05/16/1996 Manufacturing, processing, assembling, or refining; Waste paper recycling
96-84 96-84 Rulings of the Tax Commissioner 05/09/1996 Interstate transactions; Property stored in Virginia
96-85 96-85 Rulings of the Tax Commissioner 05/13/1996 HB 193 effectively subjected aircraft kits to aircraft sales and use tax
96-86 96-86 Rulings of the Tax Commissioner 05/09/1996 Services; miscellaneous service enterprises; Packing and warehousing
96-87 96-87 Rulings of the Tax Commissioner 05/14/1996 Photography; Creation fees
96-88 96-88 Rulings of the Tax Commissioner 05/14/1996 Computers, services and software; Hardware and software sold to phone companies
96-89 96-89 Rulings of the Tax Commissioner 05/15/1996 Transportation equipment; vehicles, vessels; Equipment used on towing vessels
96-9 96-9 Rulings of the Tax Commissioner 03/01/1996 Construction Materials
96-90 96-90 Rulings of the Tax Commissioner 05/16/1996 Manufacturing, processing, assembling, or refining; Basic research
96-91 96-91 Rulings of the Tax Commissioner 05/16/1996 Manufacturing, processing, assembling, or refining; Recycling equipment
96-92 96-92 Rulings of the Tax Commissioner 05/16/1996 Exemption certificates; Certificates of exemption
96-93 96-93 Rulings of the Tax Commissioner 05/16/1996 Services; repair and installation; Computer maintenance contract