Document # Public Document # Document Type Date Issued Description
96-285 96-285 Rulings of the Tax Commissioner 10/11/1996 Government transactions; Membership association
96-286 96-286 Rulings of the Tax Commissioner 10/11/1996 Nonprofit organizations, private schools, and churches
96-278 96-278 Rulings of the Tax Commissioner 10/15/1996 Manufacturing, processing, assembling or refining; Industrial materials, machinery, fuel and supplies
96-277 96-277 Rulings of the Tax Commissioner 10/15/1996 Construction
96-290 96-290 Rulings of the Tax Commissioner 10/16/1996 Nonprofit organizations, private schools, and churches; Nonprofit hospitals
96-279 96-279 Rulings of the Tax Commissioner 10/16/1996 Manufacturing, processing, assembling, or refining; Industrial materials, machinery, fuel and supplies
96-287 96-287 Rulings of the Tax Commissioner 10/16/1996 Record-keeping requirements; Estimates
96-288 96-288 Rulings of the Tax Commissioner 10/17/1996 Exempt purchases made for resale to the federal government.
96-289 96-289 Rulings of the Tax Commissioner 10/17/1996 Application of sales and use tax; Sale defined
96-291 96-291 Rulings of the Tax Commissioner 10/17/1996 Agricultural cooperative associations; Motor vehicles; Off-road vehicles
96-293 96-293 Rulings of the Tax Commissioner 10/18/1996 Residency; Military personnel and spouses
96-292 96-292 Rulings of the Tax Commissioner 10/18/1996 Manufacturing, processing, assembling, or refining; Book binding
96-294 96-294 Rulings of the Tax Commissioner 10/18/1996 Audit Sampling Technique
96-295 96-295 Rulings of the Tax Commissioner 10/21/1996 Lodging; Services in connection with accommodations
96-296 96-296 Rulings of the Tax Commissioner 10/22/1996 Manufacturing, processing, assembling or refining; Industrial processing exemptions; Packaging equipment
96-297 96-297 Rulings of the Tax Commissioner 10/22/1996 Lodging; Campground facilities
96-298 96-298 Rulings of the Tax Commissioner 10/22/1996 Alternate method of allocation and apportionment; Capital gains from passive investment
96-301 96-301 Rulings of the Tax Commissioner 10/24/1996 Packaging; Plastic containers, related items
96-300 96-300 Rulings of the Tax Commissioner 10/24/1996 Alternative method of allocation and apportionment; Unitary relationship; Passive investment
96-303 96-303 Rulings of the Tax Commissioner 10/24/1996 Payroll factor; Subsidiary wages
96-305 96-305 Rulings of the Tax Commissioner 10/25/1996 Manufacturing, processing, assembling, or refining; Paper recycling operation
96-304 96-304 Rulings of the Tax Commissioner 10/25/1996 Penalties and Interest; Compliance ratio
96-302 96-302 Rulings of the Tax Commissioner 10/25/1996 Publishing and broadcasting; Cable television
96-306 96-306 Rulings of the Tax Commissioner 10/25/1996 Publishing and broadcasting; Cable television
96-307 96-307 Rulings of the Tax Commissioner 10/28/1996 Returns of affiliated corporations; De facto dissolution