Document # Public Document # Document Type Date Issued Description
98-64 98-64 Rulings of the Tax Commissioner 03/27/1998 Occasional sales, including mergers; Construction equipment
98-63 98-63 Rulings of the Tax Commissioner 03/25/1998 Alternate method of allocation and apportionment; Investment income.
98-62 98-62 Rulings of the Tax Commissioner 03/25/1998 Returns of affiliated corporations; First-year election of affiliated group.
98-61 98-61 Rulings of the Tax Commissioner 03/25/1998 Extension of time for filing returns; Due date of short period return.
98-60 98-60 Rulings of the Tax Commissioner 03/24/1998 Taxable income of partners; Unified return net operating loss.
98-6 98-136 Tax Bulletins 09/24/1998 Interest Rates; Fourth Quarter 1998
98-6 98-6 Rulings of the Tax Commissioner 01/13/1998 Deficiency assessment; Audit sample.
98-56 98-56 Rulings of the Tax Commissioner 03/18/1998 Returns of affiliated corporations; Request to change filing status from combined to separate.
98-55 98-55 Rulings of the Tax Commissioner 03/18/1998 Returns of affiliated corporations; Request to change filing status from separate to consolidated.
98-54 98-54 Rulings of the Tax Commissioner 03/17/1998 Domestic international sales corporations (DISCS), interest charge DISCs, and foreign sales corporations (FSCs); Commissions paid to FSC.
98-53 98-53 Rulings of the Tax Commissioner 03/17/1998 Returns of affiliated corporations; Request to change filing status from separate to combined.
98-52 98-52 Rulings of the Tax Commissioner 03/16/1998 Motor vehicle parts retailer
98-51 98-51 Rulings of the Tax Commissioner 03/12/1998 Advertising; Printing; Laser personalization services and stock photographs.
98-50 98-50 Rulings of the Tax Commissioner 03/12/1998 Exceptions; Group of medical physicians.
98-5 98-109 Tax Bulletins 06/26/1998 Interest Rates; Third Quarter 1998
98-5 98-5 Rulings of the Tax Commissioner 01/14/1998 Federal limitation on taxation of interstate commerce; Activity by independent contractors.
98-49 98-49 Rulings of the Tax Commissioner 03/11/1998 Audit sample, applied purchase sample and the same error factor of one restaurant to the other locations.
98-48 98-48 Rulings of the Tax Commissioner 03/11/1998 Exemption certificates; Supplier of commercial vessels.
98-47 98-47 Rulings of the Tax Commissioner 03/11/1998 Manufacturing, processing, assembling, or refining; Packaging; Pallets and dust collector.
98-46 98-46 Rulings of the Tax Commissioner 03/11/1998 BPOL tax liability of real estate brokers and agents
98-45 98-45 Rulings of the Tax Commissioner 03/10/1998 Services; Miscellaneous service enterprises; Taxation of custom mailing lists.
98-44 98-44 Rulings of the Tax Commissioner 03/09/1998 Taxable income, in general; Roth IRAs.
98-43 98-43 Rulings of the Tax Commissioner 03/06/1998 Occasional sales, including mergers; Sale of automotive oil and lube shop.
98-42 98-42 Rulings of the Tax Commissioner 03/06/1998 Telephone call center
98-41 98-41 Rulings of the Tax Commissioner 03/06/1998 Retail and commission merchants' gross receipts; Deduction of out-of-state revenue from gross receipts