Document # Public Document # Document Type Date Issued Description
94-13 94-13 Rulings of the Tax Commissioner 01/11/1994 Certificates of exemption
94-129 94-129 Rulings of the Tax Commissioner 04/25/1994 Nexus
94-128 94-128 Rulings of the Tax Commissioner 04/25/1994 Persons required to file; Partnerships
94-127 94-127 Rulings of the Tax Commissioner 04/25/1994 Implants and prosthetic devices
94-126 94-126 Rulings of the Tax Commissioner 04/25/1994 Filing change; Combined to consolidated return
94-125 94-125 Rulings of the Tax Commissioner 04/25/1994 Dental supplies sold to dentist and dental laboratories
94-124 94-124 Rulings of the Tax Commissioner 04/21/1994 Out-of-state tax credit
94-123 94-123 Rulings of the Tax Commissioner 04/20/1994 Mining; Equipment used for drilling and excavation
94-122 94-122 Rulings of the Tax Commissioner 04/20/1994 Drug samples; Use tax
94-121 94-121 Rulings of the Tax Commissioner 04/21/1994 Out-of-state tax credit; New York source income
94-120 94-120 Rulings of the Tax Commissioner 04/20/1994 Services; Professional or personal; Mapping services
94-12 94-12 Rulings of the Tax Commissioner 01/11/1994 Database conversions and updates; Software modifications
94-119 94-119 Rulings of the Tax Commissioner 04/19/1994 Rent to own; Lease vs. conditional sales contract; Charges in connection with lease
94-118 94-118 Rulings of the Tax Commissioner 04/19/1994 Out-of-state tax credit; New York source income
94-117 94-117 Rulings of the Tax Commissioner 04/19/1994 Out-of-state tax credit; Alternative method
94-116 94-116 Rulings of the Tax Commissioner 04/18/1994 Interest on amended returns
94-115 94-115 Rulings of the Tax Commissioner 04/15/1994 Government contractor; Materials used in providing service contract
94-114 94-114 Rulings of the Tax Commissioner 04/15/1994 Affiliated group requests change from combined to consolidated filing
94-113 94-113 Rulings of the Tax Commissioner 04/14/1994 Federal limitations on taxation of interstate commerce; Sales by independent contractors
94-112 94-112 Rulings of the Tax Commissioner 04/14/1994 Deferred compensation plan; Pre-taxed contributions mistakenly included in taxable income
94-111 94-111 Rulings of the Tax Commissioner 04/14/1994 Federal limitation on taxation of interstate commerce; Activity of salespersons
94-110 94-110 Rulings of the Tax Commissioner 04/08/1994 Refund; Pending final federal determination
94-11 94-11 Rulings of the Tax Commissioner 01/11/1994 Nonprofit organizations, private schools, and churches; Church-affiliated day care center
94-109 94-109 Rulings of the Tax Commissioner 04/13/1994 Medical, dental, and optical supplies and drugs; Breast and chin implants
94-108 94-108 Rulings of the Tax Commissioner 04/11/1994 Apportionment of income; Gain from sale of subsidiary's stock