Document # Public Document # Document Type Date Issued Description
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.
97-42 97-42 Rulings of the Tax Commissioner 02/05/1997 Difference between rate charged and rate imposed; customer liability
97-420 97-420 Rulings of the Tax Commissioner 10/16/1997 Government transactions; Contractor's purchases on behalf of government.
97-421 97-421 Rulings of the Tax Commissioner 10/20/1997 Persons renting residential or commercial property.
97-422 97-422 Rulings of the Tax Commissioner 10/17/1997 Nonproit organizations, private schools, and churches; School bus service contract.
97-423 97-423 Rulings of the Tax Commissioner 10/17/1997 Companies improving home sites
97-424 97-424 Rulings of the Tax Commissioner 10/17/1997 Domestic International Sales Corporations
97-425 97-425 Rulings of the Tax Commissioner 10/21/1997 Services; Professional or personal
97-426 97-426 Rulings of the Tax Commissioner 10/24/1997 Amended return
97-427 97-427 Rulings of the Tax Commissioner 10/24/1997 Exceptions; Manufacturing vs. service
97-428 97-428 Rulings of the Tax Commissioner 10/27/1997 Occasional sales, including mergers; Personal property held for sale.
97-429 97-429 Rulings of the Tax Commissioner 10/27/1997 Manufacturing, Research and development.
97-43 97-43 Rulings of the Tax Commissioner 02/07/1997 Leases and rentals; Property tax
97-430 97-430 Rulings of the Tax Commissioner 10/27/1997 Manufacturing
97-431 97-431 Rulings of the Tax Commissioner 10/24/1997 Definite place of business.
97-432 97-432 Rulings of the Tax Commissioner 10/24/1997 Out-of-state locksmith; Definite place of business
97-433 97-433 Rulings of the Tax Commissioner 10/29/1997 Medical, dental and optical supplies and drugs; Prescription medicines and medical aids.
97-434 97-434 Rulings of the Tax Commissioner 10/29/1997 Liability of corporate officers
97-435 97-435 Rulings of the Tax Commissioner 10/30/1997 Construction; Construction contractors engaged in manufacturing.