Document # Public Document # Document Type Date Issued Description
97-198 97-198 Rulings of the Tax Commissioner 04/25/1997 Returns of affiliated corporations; Elections
97-199 97-199 Rulings of the Tax Commissioner 04/25/1997 Character of occasional sales; Series of transactions
97-2 97-2 Rulings of the Tax Commissioner 01/13/1997 Locality with population under 25,000
97-2 97-128 Tax Bulletins 03/20/1997 Interest Rates; Second Quarter 1997
97-20 97-20 Rulings of the Tax Commissioner 01/24/1997 Construction; Water clarifier
97-200 97-200 Rulings of the Tax Commissioner 04/25/1997 Retailers and wholesalers
97-201 97-201 Rulings of the Tax Commissioner 04/25/1997 Contracting business; L-P gas supplier
97-202 97-202 Rulings of the Tax Commissioner 02/28/1997 Childrens' Unearned Income
97-203 97-203 Rulings of the Tax Commissioner 04/18/1997 Taxes Paid To Other States
97-204 97-204 Rulings of the Tax Commissioner 04/24/1997 Nonprofit organizations, private schools, and churches; T-shirts sales to churches not exempt
97-205 97-205 Rulings of the Tax Commissioner 04/22/1997 Audit procedures; Sampling accepted over tax schedules
97-206 97-206 Rulings of the Tax Commissioner 04/28/1997 Audit procedures; Sample period rejected
97-207 97-207 Rulings of the Tax Commissioner 04/28/1997 Taxable Income; Modifications to Federal Taxable Income; Foreign source income reduced to zero
97-208 97-208 Rulings of the Tax Commissioner 04/29/1997 Consumer liability; Tax as legal debt of purchaser
97-209 97-209 Rulings of the Tax Commissioner 04/29/1997 Nonprofit organizations, organization not exempt
97-21 97-21 Rulings of the Tax Commissioner 01/24/1997 Out-of-state contractors
97-210 97-210 Rulings of the Tax Commissioner 04/29/1997 Manufacturing, processing, assembling or refining; Lumber wholesaler
97-211 97-211 Rulings of the Tax Commissioner 04/29/1997 Nonprofit organizations, private schools and churches; School bus service
97-212 97-212 Rulings of the Tax Commissioner 03/14/1997 Retroactive effect of legislation
97-213 97-213 Rulings of the Tax Commissioner 04/30/1997 Services, professional or personal; Internet
97-214 97-214 Rulings of the Tax Commissioner 04/30/1997 Government transactions; Task integration
97-215 97-215 Rulings of the Tax Commissioner 05/12/1997 Collection of tax generally; Valid assessment in absence of contrary evidence
97-216 97-216 Rulings of the Tax Commissioner 05/02/1997 Publishing and broadcasting
97-217 97-217 Rulings of the Tax Commissioner 05/05/1997 Exceptions; Newspapers
97-218 97-218 Rulings of the Tax Commissioner 05/06/1997 Tax base; Vending machine sales; Computation of tax