Document # Sort descending Public Document # Document Type Date Issued Description
97-399 97-399 Rulings of the Tax Commissioner 10/02/1997 Advertising; In-house advertising
97-4 97-415 Tax Bulletins 09/23/1997 Interest Rates; Fourth Quarter 1997
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
97-400 97-400 Rulings of the Tax Commissioner 10/03/1997 Manufacturing, Purchases for maintenance purposes
97-401 97-401 Rulings of the Tax Commissioner 10/02/1997 Government transactions; Contractor's purchase on behalf of government.
97-402 97-402 Rulings of the Tax Commissioner 10/03/1997 Application of sales and use taxes; Out-of-state vendors.
97-403 97-403 Rulings of the Tax Commissioner 10/03/1997 Back pay
97-404 97-404 Rulings of the Tax Commissioner 10/06/1997 Rate of license taxes; Real estate broker commissions.
97-405 97-405 Rulings of the Tax Commissioner 10/03/1997 Computers, services and software
97-406 97-406 Rulings of the Tax Commissioner 10/07/1997 Manufacturing, Publishing equipment and supplies.
97-407 97-407 Rulings of the Tax Commissioner 10/08/1997 True object of transaction
97-408 97-408 Rulings of the Tax Commissioner 10/08/1997 Residency; Military personnel and spouses.
97-409 97-409 Rulings of the Tax Commissioner 10/08/1997 Coalfield Employment Enhancement Tax Credit; Application to subsidiaries.
97-41 97-41 Rulings of the Tax Commissioner 02/04/1997 In general; Gross receipts; Flowers and grave services
97-410 97-410 Rulings of the Tax Commissioner 10/09/1997 Procedure for determining situs of service providers.
97-411 97-411 Rulings of the Tax Commissioner 10/09/1997 Exemptions; Personal exemptions.
97-412 97-412 Rulings of the Tax Commissioner 10/09/1997 Nonprofit organizations, private schools, and churches; Organization providing employment services to handicapped.
97-413 97-413 Rulings of the Tax Commissioner 10/10/1997 Time limit for assessment of BPOL tax
97-414 97-414 Rulings of the Tax Commissioner 10/14/1997 Motor vehicles; Crane sale and crane purchase
97-415 97-415 Rulings of the Tax Commissioner 09/23/1997 Interest Rates; Fourth Quarter 1997
97-416 97-416 Rulings of the Tax Commissioner 10/14/1997 Government transactions; Purchases used to provide services to local governments.
97-417 97-417 Rulings of the Tax Commissioner 10/15/1997 Miscellaneous service enterprises; Monitored and non-monitored alarm systems.
97-418 97-418 Rulings of the Tax Commissioner 10/15/1997 Leases and rentals; Occasional sales
97-419 97-419 Rulings of the Tax Commissioner 10/15/1997 Residency; Change of domicile.