Document # Public Document # Document Type Date Issued Description
96-65 96-65 Rulings of the Tax Commissioner 04/26/1996 Assessment and collection of tax; Assessments of omitted taxes
96-66 96-66 Rulings of the Tax Commissioner 04/26/1996 Computers, services, and software; Licensing fees for prewritten software
96-67 96-67 Rulings of the Tax Commissioner 04/26/1996 Services; Professional or personal; Electrical services
96-68 96-68 Rulings of the Tax Commissioner 04/26/1996 Florists and nurseries; Nurseries
96-69 96-69 Rulings of the Tax Commissioner 04/26/1996 Agriculture; Farmer vs wholesaler; Livestock sales
96-7 96-7 Rulings of the Tax Commissioner 02/23/1996 Publishing and broadcasting; Cable television equipment
96-71 96-71 Rulings of the Tax Commissioner 04/30/1996 Florists and nurseries; Plant maintenance contracts
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 96-8 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