Document # Public Document # Document Type Date Issued Description
97-100 97-100 Rulings of the Tax Commissioner 02/24/1997 Occasional sales, including mergers; Sale of substantially all assets of the seller
97-101 97-101 Rulings of the Tax Commissioner 02/18/1997 Tax bulletin
97-102 97-102 Rulings of the Tax Commissioner 02/26/1997 Construction; Improvements to real property
97-103 97-103 Rulings of the Tax Commissioner 02/26/1997 Medical, dental, and optical supplies and drugs; Sales to nursing homes and patients
97-104 97-104 Rulings of the Tax Commissioner 02/26/1997 Penalties and Interest; Failure to comply with prior audit
97-105 97-105 Rulings of the Tax Commissioner 02/28/1997 Returns of affiliated corporations; Eligibility to file on consolidated basis; Newly acquired subsidiary
97-106 97-106 Rulings of the Tax Commissioner 02/25/1997 Status of purchaser as an agent
97-107 97-107 Rulings of the Tax Commissioner 02/27/1997 Exemption for churches.
97-108 97-108 Rulings of the Tax Commissioner 02/28/1997 Nonprofit organizations
97-109 97-109 Rulings of the Tax Commissioner 02/28/1997 Nexus
97-11 97-11 Rulings of the Tax Commissioner 01/17/1997 Limitations on rate of license taxes; New businesses; Power and telephone utilities; Time of payment of tax
97-110 97-110 Rulings of the Tax Commissioner 02/28/1997 Government transactions; Contractor's purchases on behalf of government
97-111 97-111 Rulings of the Tax Commissioner 02/28/1997 Nonprofit organizations
97-112 97-112 Rulings of the Tax Commissioner 02/28/1997 Audit, Direct and indirect cost
97-113 97-113 Rulings of the Tax Commissioner 03/03/1997 Water treatment system for dry kiln boiler
97-114 97-114 Rulings of the Tax Commissioner 03/03/1997 Gross receipts
97-115 97-115 Rulings of the Tax Commissioner 03/05/1997 BPOL Tax; Private Service Corporation
97-116 97-116 Rulings of the Tax Commissioner 03/06/1997 Nonprofit college; Lodging
97-117 97-117 Rulings of the Tax Commissioner 03/06/1997 Royalty based pricing
97-118 97-118 Rulings of the Tax Commissioner 03/07/1997 Gross receipts from retail sales; Lottery ticket sales
97-119 97-119 Rulings of the Tax Commissioner 03/07/1997 Construction; Cabinets
97-12 97-12 Rulings of the Tax Commissioner 01/17/1997 Subtractions from federal adjusted gross income; Foreign source income; Salary and other allowances
97-120 97-120 Rulings of the Tax Commissioner 03/05/1997 Medical, Dental, and Optical Supplies and Drugs; Durable medical equipment
97-121 97-121 Rulings of the Tax Commissioner 03/07/1997 Resident estates and trusts defined; Fiduciary's domicile
97-122 97-122 Rulings of the Tax Commissioner 03/10/1997 Manufacturing, Processing, Assembling or Refining; Industrial context; Trophy and awards engraving business