Document # Public Document # Document Type Date Issued Description
97-392 97-392 Rulings of the Tax Commissioner 09/29/1997 Deficiency assessments; Internal audit review
97-391 97-391 Rulings of the Tax Commissioner 09/29/1997 Purchases of conservation tillage equipment; Carry forwards
97-390 97-390 Rulings of the Tax Commissioner 09/26/1997 Major business facility job tax credit; Qualifications for credit
97-39 97-39 Rulings of the Tax Commissioner 02/03/1997 Exemption certificates; Resale certificates; Blanket exception or resale certificates
97-389 97-389 Rulings of the Tax Commissioner 09/26/1997 Nonprofit organizations, Purchases
97-388 97-388 Rulings of the Tax Commissioner 09/25/1997 Construction; Contract to install counter, cabinets, and wall panels
97-387 97-387 Rulings of the Tax Commissioner 09/25/1997 Services,Marketing consulting and production management
97-386 97-386 Rulings of the Tax Commissioner 09/25/1997 Nonprofit organizations, booster club
97-385 97-385 Rulings of the Tax Commissioner 09/24/1997 Manufacturing, Research and development; Government contracts
97-384 97-384 Rulings of the Tax Commissioner 09/24/1997 Returns of affiliated corporations;combined filing status
97-383 97-383 Rulings of the Tax Commissioner 09/24/1997 Construction; Sale not in interstate commerce
97-382 97-382 Rulings of the Tax Commissioner 09/23/1997 Alternative method of allocation and apportionment; Investment income includable
97-381 97-381 Rulings of the Tax Commissioner 09/23/1997 Interest income of nonresident
97-380 97-380 Rulings of the Tax Commissioner 09/19/1997 Application of sales and use taxes; Presumption of taxability; Exemption certificates
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
97-379 97-379 Rulings of the Tax Commissioner 09/19/1997 Publishing and broadcasting; Cable television guide
97-378 97-378 Rulings of the Tax Commissioner 09/19/1997 Printing; Airline magazine
97-377 97-377 Rulings of the Tax Commissioner 09/18/1997 Printing; Photocopier
97-376 97-376 Rulings of the Tax Commissioner 09/18/1997 Taxable income; Modifications to federal taxable income; Adjustments
97-375 97-375 Rulings of the Tax Commissioner 09/17/1997 Resales; License fee
97-374 97-374 Rulings of the Tax Commissioner 09/17/1997 Services; Miscellaneous service enterprises
97-373 97-373 Rulings of the Tax Commissioner 09/17/1997 Application of sales and use tax; Site fees
97-372 97-372 Rulings of the Tax Commissioner 09/16/1997 Government transactions; Purchases on behalf of government
97-371 97-371 Rulings of the Tax Commissioner 09/16/1997 Nonprofit organizations, private schools, and churches; Cancer treatment, detection, and prevention
97-370 97-370 Rulings of the Tax Commissioner 09/16/1997 Nonprofit organizations, private schools, and churches; HIV/AIDS patient services