Document # Public Document # Document Type Date Issued Description
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
96-2 96-94 Tax Bulletins 04/23/1996 Operation Joint Endeavor; Extensions for 1995 and 1996
96-94 96-94 Rulings of the Tax Commissioner 04/23/1996 OPERATION JOINT ENDEAVOR
96-95 96-95 Rulings of the Tax Commissioner 05/16/1996 Delivery charges and packing costs; Charges for delivery to vendor for further processing
96-96 96-96 Rulings of the Tax Commissioner 05/21/1996 Government transactions; Industrial development authority as contractor
96-97 96-97 Rulings of the Tax Commissioner 05/21/1996 Medical, dental, optical supplies and drugs
96-98 96-98 Rulings of the Tax Commissioner 05/24/1996 Lodging; College-owned inn
96-99 96-99 Rulings of the Tax Commissioner 05/24/1996 Nonprofit organizations, private schools, and churches; Event sponsored by canine organization
97-1 97-1 Rulings of the Tax Commissioner 01/13/1997 In general; Advertising agencies
97-10 97-10 Rulings of the Tax Commissioner 01/17/1997 In general; Auctioneer commissions