Document # Public Document # Document Type Date Issued Description
97-363 97-363 Rulings of the Tax Commissioner 09/09/1997 Deficiency assessments; Sampling method
97-364 97-364 Rulings of the Tax Commissioner 09/10/1997 Penalties and Interest; First time audit
97-365 97-365 Rulings of the Tax Commissioner 09/10/1997 Nonprofit organizations, private schools, and churches; Cancer patient services
97-366 97-366 Rulings of the Tax Commissioner 09/10/1997 Time limitations for assessment and collection; Timeliness of requests
97-367 97-367 Rulings of the Tax Commissioner 09/11/1997 Returns of affiliated corporations; Filing status change request
97-368 97-368 Rulings of the Tax Commissioner 09/12/1997 Returns of affiliated corporations; Filing status change request
97-369 97-369 Rulings of the Tax Commissioner 09/15/1997 Application of sales and use taxes; Nexus of retailer/dealer
97-37 97-37 Rulings of the Tax Commissioner 01/29/1997 Photography; Videotape duplication
97-370 97-370 Rulings of the Tax Commissioner 09/16/1997 Nonprofit organizations, private schools, and churches; HIV/AIDS patient services
97-371 97-371 Rulings of the Tax Commissioner 09/16/1997 Nonprofit organizations, private schools, and churches; Cancer treatment, detection, and prevention
97-372 97-372 Rulings of the Tax Commissioner 09/16/1997 Government transactions; Purchases on behalf of government
97-373 97-373 Rulings of the Tax Commissioner 09/17/1997 Application of sales and use tax; Site fees
97-374 97-374 Rulings of the Tax Commissioner 09/17/1997 Services; Miscellaneous service enterprises
97-375 97-375 Rulings of the Tax Commissioner 09/17/1997 Resales; License fee
97-376 97-376 Rulings of the Tax Commissioner 09/18/1997 Taxable income; Modifications to federal taxable income; Adjustments
97-377 97-377 Rulings of the Tax Commissioner 09/18/1997 Printing; Photocopier
97-378 97-378 Rulings of the Tax Commissioner 09/19/1997 Printing; Airline magazine
97-379 97-379 Rulings of the Tax Commissioner 09/19/1997 Publishing and broadcasting; Cable television guide
97-38 97-38 Rulings of the Tax Commissioner 02/04/1997 Nonprofit organizations, private schools, and churches; Meals and accommodations provided by a retreat center
97-380 97-380 Rulings of the Tax Commissioner 09/19/1997 Application of sales and use taxes; Presumption of taxability; Exemption certificates
97-381 97-381 Rulings of the Tax Commissioner 09/23/1997 Interest income of nonresident
97-382 97-382 Rulings of the Tax Commissioner 09/23/1997 Alternative method of allocation and apportionment; Investment income includable
97-383 97-383 Rulings of the Tax Commissioner 09/24/1997 Construction; Sale not in interstate commerce
97-384 97-384 Rulings of the Tax Commissioner 09/24/1997 Returns of affiliated corporations;combined filing status
97-385 97-385 Rulings of the Tax Commissioner 09/24/1997 Manufacturing, Research and development; Government contracts