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 |