Document # Public Document # Document Type Date Issued Description
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
97-386 97-386 Rulings of the Tax Commissioner 09/25/1997 Nonprofit organizations, booster club
97-387 97-387 Rulings of the Tax Commissioner 09/25/1997 Services,Marketing consulting and production management
97-388 97-388 Rulings of the Tax Commissioner 09/25/1997 Construction; Contract to install counter, cabinets, and wall panels
97-389 97-389 Rulings of the Tax Commissioner 09/26/1997 Nonprofit organizations, Purchases
97-39 97-39 Rulings of the Tax Commissioner 02/03/1997 Exemption certificates; Resale certificates; Blanket exception or resale certificates
97-390 97-390 Rulings of the Tax Commissioner 09/26/1997 Major business facility job tax credit; Qualifications for credit
97-391 97-391 Rulings of the Tax Commissioner 09/29/1997 Purchases of conservation tillage equipment; Carry forwards
97-392 97-392 Rulings of the Tax Commissioner 09/29/1997 Deficiency assessments; Internal audit review
97-393 97-393 Rulings of the Tax Commissioner 09/30/1997 Interstate transactions; Merchandise sold to foreign merchant seamen
97-394 97-394 Rulings of the Tax Commissioner 09/30/1997 Federal adjusted gross income; Net operating loss carry forward
97-395 97-395 Rulings of the Tax Commissioner 09/30/1997 Penalties; Fraud
97-396 97-396 Rulings of the Tax Commissioner 09/30/1997 Rate of license taxes; Situs rules applied to contractor's gross receipts
97-397 97-397 Rulings of the Tax Commissioner 09/30/1997 Returns of affiliated corporations; Request to change filing status
97-398 97-398 Rulings of the Tax Commissioner 09/30/1997 Supplies used directly in manufacturing for sale or resale
97-399 97-399 Rulings of the Tax Commissioner 10/02/1997 Advertising; In-house advertising
97-4 97-4 Rulings of the Tax Commissioner 01/14/1997 Utility company processing fee
97-40 97-40 Rulings of the Tax Commissioner 02/04/1997 Mobile home retailer