Document # Public Document # Document Type Date Issued Description
97-353 97-353 Rulings of the Tax Commissioner 08/29/1997 Occasional sales, including mergers; Restaurants
97-354 97-354 Rulings of the Tax Commissioner 08/29/1997 Resales; Refund from vendor for erroneous tax payment
97-355 97-355 Rulings of the Tax Commissioner 08/29/1997 Nonresident estates and trusts; Taxable income; Canadian trust income
97-356 97-356 Rulings of the Tax Commissioner 08/29/1997 In general; Net operating loss carryover
97-357 97-357 Rulings of the Tax Commissioner 08/28/1997 Publishing and broadcasting; Game programs
97-358 97-358 Rulings of the Tax Commissioner 09/03/1997 Exemption certificates; Certificates of exemption
97-359 97-359 Rulings of the Tax Commissioner 09/04/1997 Coalfield Employment Enhancement Tax Credit
97-36 97-36 Rulings of the Tax Commissioner 01/27/1997 Ships and vessels; Pollution containment equipment; Vessel supplies
97-360 97-360 Rulings of the Tax Commissioner 09/05/1997 Filing an amended return; Extended filing date
97-361 97-361 Rulings of the Tax Commissioner 09/04/1997 Aircraft; Sale/lease
97-362 97-362 Rulings of the Tax Commissioner 09/08/1997 Low budget entertainment videos subject to licensure
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