Document # Public Document # Document Type Date Issued Description
96-272 96-272 Rulings of the Tax Commissioner 10/07/1996 Refunds of tax; Statute of limitations
96-273 96-273 Rulings of the Tax Commissioner 10/07/1996 Joint Venture
96-274 96-274 Rulings of the Tax Commissioner 10/09/1996 Government transactions
96-275 96-275 Rulings of the Tax Commissioner 10/10/1996 Government transactions; Contractor's purchases on behalf of government
96-276 96-276 Rulings of the Tax Commissioner 10/08/1996 Property factor; Valuation of property
96-277 96-277 Rulings of the Tax Commissioner 10/15/1996 Construction
96-278 96-278 Rulings of the Tax Commissioner 10/15/1996 Manufacturing, processing, assembling or refining; Industrial materials, machinery, fuel and supplies
96-279 96-279 Rulings of the Tax Commissioner 10/16/1996 Manufacturing, processing, assembling, or refining; Industrial materials, machinery, fuel and supplies
96-28 96-28 Rulings of the Tax Commissioner 04/01/1996 Record-keeping requirements; Contract method of payment and invoice-free accounting system
96-280 96-280 Rulings of the Tax Commissioner 10/10/1996 Withholding definitions, employee defined
96-281 96-281 Rulings of the Tax Commissioner 10/11/1996 Federal limitation on taxation of interstate commerce
96-282 96-282 Rulings of the Tax Commissioner 10/09/1996 Price manipulation and intercorporate transactions; Royalty payments to affiliates
96-283 96-283 Rulings of the Tax Commissioner 10/09/1996 Application of sales and use tax; Even trades
96-284 96-284 Rulings of the Tax Commissioner 10/09/1996 Contract carrier vs. common carrier
96-285 96-285 Rulings of the Tax Commissioner 10/11/1996 Government transactions; Membership association
96-286 96-286 Rulings of the Tax Commissioner 10/11/1996 Nonprofit organizations, private schools, and churches
96-287 96-287 Rulings of the Tax Commissioner 10/16/1996 Record-keeping requirements; Estimates
96-288 96-288 Rulings of the Tax Commissioner 10/17/1996 Exempt purchases made for resale to the federal government.
96-289 96-289 Rulings of the Tax Commissioner 10/17/1996 Application of sales and use tax; Sale defined
96-29 96-29 Rulings of the Tax Commissioner 04/01/1996 Restaurant meal prices; Request to include sales taxes
96-290 96-290 Rulings of the Tax Commissioner 10/16/1996 Nonprofit organizations, private schools, and churches; Nonprofit hospitals
96-291 96-291 Rulings of the Tax Commissioner 10/17/1996 Agricultural cooperative associations; Motor vehicles; Off-road vehicles
96-292 96-292 Rulings of the Tax Commissioner 10/18/1996 Manufacturing, processing, assembling, or refining; Book binding
96-293 96-293 Rulings of the Tax Commissioner 10/18/1996 Residency; Military personnel and spouses
96-294 96-294 Rulings of the Tax Commissioner 10/18/1996 Audit Sampling Technique