Document # Public Document # Document Type Date Issued Description
95-332 95-332 Rulings of the Tax Commissioner 12/27/1995 Taxation by two states
95-330 95-330 Rulings of the Tax Commissioner 12/27/1995 Taxes paid by residents to other states; Capital gain on disposition of real property
95-331 95-331 Rulings of the Tax Commissioner 12/27/1995 Taxes paid by residents to other states; Gain from sale of rental property
95-333 95-333 Rulings of the Tax Commissioner 12/29/1995 Sales to government contractors; Software
96-1 96-1 Rulings of the Tax Commissioner 01/04/1996 Federal limitations on taxation of interstate commerce; Repair of products established nexus
96-2 96-2 Rulings of the Tax Commissioner 01/04/1996 Telecommunications; Prepaid telephone cards
96-3 96-3 Rulings of the Tax Commissioner 01/05/1996 Lodging; Reservation services
01111996 Attorney General's Opinion 01/11/1996 Exempt organizations;Tourism authority
96-4 96-4 Rulings of the Tax Commissioner 01/16/1996 Services; Miscellaneous service enterprises; Security systems
02211996 Attorney General's Opinion 02/21/1996 Merchant's capital; Manufacturing exemption
96-7 96-7 Rulings of the Tax Commissioner 02/23/1996 Publishing and broadcasting; Cable television equipment
96-5 96-5 Rulings of the Tax Commissioner 02/27/1996 Occasional sales, including mergers; Sealed bid sales of surplus property
96-6 96-6 Rulings of the Tax Commissioner 02/28/1996 Nonprofit organizations, private schools, and churches; Law student organization
96-11 96-11 Rulings of the Tax Commissioner 02/29/1996 Leases and rentals; Leases designated as financing instruments
96-9 96-9 Rulings of the Tax Commissioner 03/01/1996 Construction Materials
96-10 96-10 Rulings of the Tax Commissioner 03/04/1996 Government transactions; Meals purchased and sold by local government
96-8 96-8 Rulings of the Tax Commissioner 03/04/1996 Taxes paid by residents to other states; Effect of North Carolina dependent children credit
96-12 96-12 Rulings of the Tax Commissioner 03/07/1996 "True Object" of Audio Video Presentation
96-13 96-13 Rulings of the Tax Commissioner 03/11/1996 Major business facility job tax credit; Qualifications for credit
96-14 96-14 Rulings of the Tax Commissioner 03/11/1996 Leases and rentals; Golf equipment
96-16 96-16 Rulings of the Tax Commissioner 03/15/1996 Mining; Trucks used to haul coal
96-1 96-26B Tax Bulletins 03/20/1996 Interest Rates; Second Quarter 1996
96-15 96-15 Rulings of the Tax Commissioner 03/20/1996 Liability of corporate officers; Officer liable for bankrupt corporation's taxes
96-17 96-17 Rulings of the Tax Commissioner 03/22/1996 S Corporations
96-18 96-18 Rulings of the Tax Commissioner 03/28/1996 Nonprofit organizations, private schools, and churches; Ecological organizations