Document # Public Document # Document Type Date Issued Description
96-255 96-255 Rulings of the Tax Commissioner 09/30/1996 Credit for taxes paid to another state; Erroneous payment
96-257 96-257 Rulings of the Tax Commissioner 09/30/1996 Application of sales and use tax; Products delivered outside state
96-261 96-261 Rulings of the Tax Commissioner 09/30/1996 Manufacturing/Bakery Operation
96-256 96-256 Rulings of the Tax Commissioner 09/30/1996 Subtractions from federal adjusted gross income
96-258 96-258 Rulings of the Tax Commissioner 09/30/1996 Occasional sales, including mergers; Liquidation sale
96-262 96-262 Rulings of the Tax Commissioner 10/01/1996 Services; Professional or personal; Conversion of software
96-263 96-263 Rulings of the Tax Commissioner 10/02/1996 Leases and rentals; Sale and leaseback; Conditional sales
96-264 96-264 Rulings of the Tax Commissioner 10/03/1996 Persons required to file; Unified return not permitted
96-265 96-265 Rulings of the Tax Commissioner 10/04/1996 Nonprofit organizations, private schools, and churches; Nonprofit hospital corporation
96-266 96-266 Rulings of the Tax Commissioner 10/04/1996 Out-of-State Supplier, Egg Tax
96-273 96-273 Rulings of the Tax Commissioner 10/07/1996 Joint Venture
96-271 96-271 Rulings of the Tax Commissioner 10/07/1996 Sales Factor; Out-of-state services; Federal solicitation taxation prohibition
96-272 96-272 Rulings of the Tax Commissioner 10/07/1996 Refunds of tax; Statute of limitations
96-270 96-270 Rulings of the Tax Commissioner 10/07/1996 Leases and rentals; Capital lease; Business of leasing; Statute of limitations
96-276 96-276 Rulings of the Tax Commissioner 10/08/1996 Property factor; Valuation of property
96-267 96-267 Rulings of the Tax Commissioner 10/08/1996 Adjustments to withholding tax returns; Statute of limitations
96-268 96-268 Rulings of the Tax Commissioner 10/08/1996 Nonprofit organizations, private schools, and churches; Material distributed by church association
96-282 96-282 Rulings of the Tax Commissioner 10/09/1996 Price manipulation and intercorporate transactions; Royalty payments to affiliates
96-283 96-283 Rulings of the Tax Commissioner 10/09/1996 Application of sales and use tax; Even trades
96-274 96-274 Rulings of the Tax Commissioner 10/09/1996 Government transactions
96-269 96-269 Rulings of the Tax Commissioner 10/09/1996 Secrecy of returns
96-284 96-284 Rulings of the Tax Commissioner 10/09/1996 Contract carrier vs. common carrier
96-280 96-280 Rulings of the Tax Commissioner 10/10/1996 Withholding definitions, employee defined
96-275 96-275 Rulings of the Tax Commissioner 10/10/1996 Government transactions; Contractor's purchases on behalf of government
96-281 96-281 Rulings of the Tax Commissioner 10/11/1996 Federal limitation on taxation of interstate commerce