Document # Public Document # Document Type Date Issued Description
95-7 95-246 Tax Bulletins 09/27/1995 Transportation Charges, Lease or Rental of Tangible Personal Property
95-246 95-246 Rulings of the Tax Commissioner 09/27/1995 TRANSPORTATION CHARGES - LEASE OR RENTAL OF
TANGIBLE PERSONAL PROPERTY
95-8 95-247 Tax Bulletins 09/27/1995 Parts and Labor Maintenance Contracts
95-247 95-247 Rulings of the Tax Commissioner 09/27/1995 PARTS AND LABOR MAINTENANCE CONTRACTS
95-248 95-248 Rulings of the Tax Commissioner 09/26/1995 Failure to provide records; Audit assessment
95-249 95-249 Rulings of the Tax Commissioner 09/29/1995 Changes to federal adjusted gross income
95-25 95-25 Rulings of the Tax Commissioner 02/17/1995 Returns of affiliated corporations; Change in method of filing
95-250 95-250 Rulings of the Tax Commissioner 09/29/1995 Vendor/seller liability; Voluntarily registered dealer
95-251 95-251 Rulings of the Tax Commissioner 09/29/1995 Taxation of nonresidents; Husband and wife filing separately
95-252 95-252 Rulings of the Tax Commissioner 09/29/1995 Services; Professional or personal; Computerized drafting services
95-253 95-253 Rulings of the Tax Commissioner 09/11/1995 Delivery charges and packing costs; Separately stated delivery charge on total order
95-254 95-254 Rulings of the Tax Commissioner 09/22/1995 Depreciation recapture; IRC section 111
95-255 95-255 Rulings of the Tax Commissioner 10/04/1995 Nonprofit organizations, Professional education association
95-256 95-256 Rulings of the Tax Commissioner 10/06/1995 Credit report billing options
95-257 95-257 Rulings of the Tax Commissioner 10/06/1995 Taxes paid by residents to other states; D.C. Franchise tax
95-258 95-258 Rulings of the Tax Commissioner 10/10/1995 Video tape purchase/sales; Research and development exemption; Audit sampling
95-259 95-259 Rulings of the Tax Commissioner 10/11/1995 Construction; Construction materials
95-26 95-26 Rulings of the Tax Commissioner 02/21/1995 Effective date of legislation; Retroactive
95-260 95-260 Rulings of the Tax Commissioner 10/10/1995 Construction; Storefront grilles
95-261 95-261 Rulings of the Tax Commissioner 10/16/1995 Filers of combined state return and joint out-of-state return
95-262 95-262 Rulings of the Tax Commissioner 10/16/1995 Government transactions; Photocopies purchased from patent office
95-263 95-263 Rulings of the Tax Commissioner 10/16/1995 Apportionment of income; Limited partnerships
95-264 95-264 Rulings of the Tax Commissioner 10/16/1995 California franchise and income taxes and Michigan single business tax
95-265 95-265 Rulings of the Tax Commissioner 10/17/1995 Services; Professional or personal; Photocopied medical records
95-266 95-266 Rulings of the Tax Commissioner 10/17/1995 Medical, dental, and optical supplies and drugs; Infusion pumps and related accessories