Document # Public Document # Document Type Date Issued Description
99-093 Attorney General's Opinion 05/12/2000 Specific types of local license taxes;Continuation of rate of local license tax
99-092 Attorney General's Opinion 03/14/2000 Interest on overpayments
99-088 Attorney General's Opinion 06/09/2000 Exemptions;Federal property leased to private business
99-083 Attorney General's Opinion 09/28/1999 Town has authority to impose consumer utility tax on its residents. County in which town is located may not impose its consumer utility tax on residents of town if town also imposes tax and provides police or fire protection and water or sewer services, or formerly provided latter services now furnished by county per county/town agreement.
99-083 Attorney General's Opinion 07/16/1999 Taxability of Persons and Transactions
99-074 Attorney General's Opinion 10/29/1999 Calculation of rollback taxes
99-066 Attorney General's Opinion 05/03/2000 Local food and beverage tax
99-063 Attorney General's Opinion 11/22/1999 Secrecy of returns; Distress warrant
99-057 Attorney General's Opinion 11/30/1999 Occasional sales; Charitable dinners; Local sales and use
99-053 Attorney General's Opinion 07/21/1999 Express statutory authority granted locality to expend portion of revenues derived from imposition of transient occupancy tax to promote and generate tourism confers by implication power to determine how tax revenues are to be spent to achieve purpose of promoting tourism in locality. Whether open-space land purchased with revenues derived from transient occupancy tax promotes tourism and whether land so purchased is preserved for historic or scenic purposes consistent with Act requires factual determination to be made by local governing body.
99-015 Attorney General's Opinion 08/16/1999 Specific types of license taxes
98-99 98-99 Rulings of the Tax Commissioner 05/22/1998 Florists and nurseries; Landscaping services and materials.
98-98 98-98 Rulings of the Tax Commissioner 05/15/1998 Tax Bulletin
98-97 98-97 Rulings of the Tax Commissioner 05/20/1998 Advertising; Printed materials used in in-house advertising.
98-96 98-96 Rulings of the Tax Commissioner 05/19/1998 Nonprofit organizations, private schools, and churches; Meals furnished to nonprofit hospital.
98-95 98-95 Rulings of the Tax Commissioner 05/19/1998 Nonprofit organizations, private schools, and churches; Meals furnished to nonprofit hospital.
98-94 98-94 Rulings of the Tax Commissioner 05/19/1998 Leases and rentals; Purchase options were taxable leases.
98-93 98-93 Rulings of the Tax Commissioner 05/18/1998 Transportation equipment; Vehicles, vessels; Foreign-registered yacht exempt
98-92 98-92 Rulings of the Tax Commissioner 05/15/1998 Nonprofit organizations, private schools, and churches; Child protection organization
98-91 98-91 Rulings of the Tax Commissioner 05/15/1998 Nonprofit organizations, private schools, and churches; Youth athletic organization.
98-90 98-90 Rulings of the Tax Commissioner 05/18/1998 Services; repair and installation; Extended service warranty not taxable
98-9 98-9 Rulings of the Tax Commissioner 01/20/1998 Government transactions; Telecommunication equipment purchase.
98-89 98-89 Rulings of the Tax Commissioner 05/08/1998 Photography; Photo developing equipment.
98-88 98-88 Rulings of the Tax Commissioner 05/08/1998 Manufacturing, processing, assembling, or refining; Items used in manufacturing.
98-87 98-87 Rulings of the Tax Commissioner 05/08/1998 Deficiency assessment; Estimated assessment; lack of documents.