Document # Public Document # Document Type Date Issued Description
97-145 97-145 Rulings of the Tax Commissioner 03/21/1997 Exceptions to the local license tax; Business of renting real estate
97-146 97-146 Rulings of the Tax Commissioner 03/27/1997 Sales at wholesale from place of manufacture
97-147 97-147 Rulings of the Tax Commissioner 03/27/1997 Resident estates and trusts defined; Domicile of the decedent and beneficiary; Trust business
97-148 97-148 Rulings of the Tax Commissioner 03/28/1997 Allocation of income; Income from operational function
97-149 97-149 Rulings of the Tax Commissioner 03/28/1997 Administrative remedies; Purchase markup method; Failure to provide more complete documentation
97-15 97-15 Rulings of the Tax Commissioner 01/21/1997 Manufacturing, processing, assembling, or refining; Tally equipment and grinder used by lumber manufacturer
97-150 97-150 Rulings of the Tax Commissioner 03/28/1997 Government transactions; Meals and lodging; Exemption from sales and use taxes
97-151 97-151 Rulings of the Tax Commissioner 03/28/1997 Utilities; Fuel for domestic consumption; Exemption from sales and use taxes
97-152 97-152 Rulings of the Tax Commissioner 03/28/1997 Application of sales and use taxes; Use tax; Food service management company contracts with nonprofit entities
97-153 97-153 Rulings of the Tax Commissioner 03/31/1997 Publishing and broadcasting; Exemption for production of video documentary
97-154 97-154 Rulings of the Tax Commissioner 03/31/1997 Sales factor; Exclusion of foreign income
97-155 97-155 Rulings of the Tax Commissioner 03/31/1997 Exceptions; Business, professional, and occupational license (BPOL) tax; Public service corporations; Charter party carriers
97-156 97-156 Rulings of the Tax Commissioner 03/31/1997 Construction; Contractors and retailers distinguished
97-157 97-157 Rulings of the Tax Commissioner 04/02/1997 Unrelated business taxable income
97-158 97-158 Rulings of the Tax Commissioner 04/07/1997 Manufacturing, Research and developmentt
97-159 97-159 Rulings of the Tax Commissioner 04/08/1997 Manufacturing, processing, assembling, or refining; Fabrication; .
97-16 97-16 Rulings of the Tax Commissioner 01/22/1997 In general; Out-of-state contractors
97-160 97-160 Rulings of the Tax Commissioner 04/04/1997 Government Transactions; Service contracts
97-161 97-161 Rulings of the Tax Commissioner 04/08/1997 Nonprofit organizations, private schools, and churches; Independent nonprofit hospital clinics
97-162 97-162 Rulings of the Tax Commissioner 04/08/1997 Durable medical equipment and devices
97-163 97-163 Rulings of the Tax Commissioner 04/10/1997 Returns of affiliated corporations; First year election of affiliated group
97-164 97-164 Rulings of the Tax Commissioner 04/10/1997 Loggers
97-165 97-165 Rulings of the Tax Commissioner 04/11/1997 Exceptions; Liquid oxygen producers
97-166 97-166 Rulings of the Tax Commissioner 04/11/1997 Refund of gross receipts tax
97-167 97-167 Rulings of the Tax Commissioner 04/11/1997 Pass through receipts