Document # Public Document # Document Type Date Issued Description
96-386 96-386 Rulings of the Tax Commissioner 12/23/1996 Manufacturing, processing, assembling or refining; Exemptions; Embroidery machine
96-387 96-387 Rulings of the Tax Commissioner 12/26/1996 Property factor; Construction in process; Removal of capitalized interest from denominator
96-388 96-388 Rulings of the Tax Commissioner 12/26/1996 Payroll factor; Compensation other than salaries
96-389 96-389 Rulings of the Tax Commissioner 12/26/1996 Leases and rentals; Equipment
96-39 96-39 Rulings of the Tax Commissioner 04/05/1996 Occasional sales, including mergers; Purchase of all assets of a business
96-390 96-390 Rulings of the Tax Commissioner 12/27/1996 Coupons, premiums, and cash discounts; Certificate books
96-391 96-391 Rulings of the Tax Commissioner 12/27/1996 Generation skipping transfer (GST)
96-392 96-392 Rulings of the Tax Commissioner 12/30/1996 Resales; Parts and bulk fluids; Automotive oil change and service shop
96-393 96-393 Rulings of the Tax Commissioner 12/30/1996 Taxable income; Modifications to federal taxable income; Royalties; Consolidation with subsidiary
96-394 96-394 Rulings of the Tax Commissioner 12/30/1996 Arbitrary assessments; Refusal to file return
96-395 96-395 Rulings of the Tax Commissioner 12/31/1996 Telecommunications companies; Minimum tax; Gross receipts reported
96-396 96-396 Rulings of the Tax Commissioner 12/31/1996 Computation of net capital; Availability of alternative method of apportioning net capital
96-397 96-397 Rulings of the Tax Commissioner 12/18/1996 Interest Rates; First Quarter 1997
96-8 96-397 Tax Bulletins 12/18/1996 Interest Rates; First Quarter 1997
96-4 96-4 Rulings of the Tax Commissioner 01/16/1996 Services; Miscellaneous service enterprises; Security systems
96-40 96-40 Rulings of the Tax Commissioner 04/05/1996 Computer maintenance contract; Sales vs. service
96-41 96-41 Rulings of the Tax Commissioner 04/08/1996 Food sales to state government agencies
96-42 96-42 Rulings of the Tax Commissioner 04/10/1996 Taxable income of partners; Liability of nonresident partners
96-43 96-43 Rulings of the Tax Commissioner 04/10/1996 Manufacturing, processing, assembling, or refining; Research and development
96-44 96-44 Rulings of the Tax Commissioner 04/10/1996 Graphic Design Services
96-45 96-45 Rulings of the Tax Commissioner 04/11/1996 Interstate transactions; School equipment purchased from out-of-state manufacturer
96-46 96-46 Rulings of the Tax Commissioner 04/11/1996 Beauty salon; Untaxed purchases
96-47 96-47 Rulings of the Tax Commissioner 04/15/1996 Medical, dental, and optical supplies and drugs
96-48 96-48 Rulings of the Tax Commissioner 04/15/1996 Hospital equipment; Government contract; Sales vs. service
96-49 96-49 Rulings of the Tax Commissioner 04/17/1996 Services; Repair and installation; System support services