Document # Public Document # Document Type Date Issued Description
96-260 96-260 Rulings of the Tax Commissioner 09/27/1996 Exemption certificates; Subsequent taxable use
96-26 96-26 Rulings of the Tax Commissioner 03/29/1996 Corporate officers' personal liability; Employees held not liable
96-259 96-259 Rulings of the Tax Commissioner 09/26/1996 Resales; Medicine
96-258 96-258 Rulings of the Tax Commissioner 09/30/1996 Occasional sales, including mergers; Liquidation sale
96-257 96-257 Rulings of the Tax Commissioner 09/30/1996 Application of sales and use tax; Products delivered outside state
96-255 96-255 Rulings of the Tax Commissioner 09/30/1996 Credit for taxes paid to another state; Erroneous payment
96-254 96-254 Rulings of the Tax Commissioner 09/30/1996 Services; Professional or personal; Engineering services
96-251 96-251 Rulings of the Tax Commissioner 09/27/1996 Manufacturing, processing, assembling or refining
96-250 96-250 Rulings of the Tax Commissioner 09/27/1996 Manufacturing, processing, assembling, or refining; Restaurants
96-25 96-25 Rulings of the Tax Commissioner 03/29/1996 Nonprofit organizations, private schools, and churches; Schools
96-248 96-248 Rulings of the Tax Commissioner 09/27/1996 Tax Bulletin
96-246 96-246 Rulings of the Tax Commissioner 09/26/1996 Nonprofit organizations, private schools, and churches; Athletic programs for youth
96-244 96-244 Rulings of the Tax Commissioner 09/25/1996 Nonprofit corporation exemption
96-243 96-243 Rulings of the Tax Commissioner 09/25/1996 Prescription eyeglasses and contact lenses
96-242 96-242 Rulings of the Tax Commissioner 09/25/1996 Television broadcasting
96-241 96-241 Rulings of the Tax Commissioner 09/24/1996 Services; Parts for warranty repairs; Maintenance contracts and warranties
96-240 96-240 Rulings of the Tax Commissioner 09/23/1996 Resales
96-24 96-24 Rulings of the Tax Commissioner 03/29/1996 Scope of local sales and use taxes; Tax situs
96-238 96-238 Rulings of the Tax Commissioner 09/20/1996 Services; Professional or personal
96-235 96-235 Rulings of the Tax Commissioner 09/16/1996 Deficiency assessment; Three-month sample
96-234 96-234 Rulings of the Tax Commissioner 09/09/1996 Construction
96-232 96-232 Rulings of the Tax Commissioner 09/17/1996 Pollution control and cleanup equipment
96-231 96-231 Rulings of the Tax Commissioner 09/17/1996 Services; Membership fees
96-230 96-230 Rulings of the Tax Commissioner 09/17/1996 Services; Contract payments
96-23 96-23 Rulings of the Tax Commissioner 03/29/1996 Audit procedures; Audit samples