Document # Public Document # Document Type Date Issued Description
85-131 85-131 Rulings of the Tax Commissioner 06/26/1985 Computer service and maintenance agreements
85-130 85-130 Rulings of the Tax Commissioner 06/26/1985 Deeds Relating to Corporate Organization;Deed of Trust
85-13 85-13 Rulings of the Tax Commissioner 01/31/1985 Collection of tax on behalf of others
85-13 85-13 Tax Bulletins 07/17/1985 1985 Legislative Changes: Sales and Use Tax
85-129 85-129 Rulings of the Tax Commissioner 06/26/1985 Erroneous refund, the department exceeded its statutory authority to issue an assessment
85-128 85-128 Rulings of the Tax Commissioner 06/24/1985 Installment sale of business property; Capital gains and ordinary gains
85-127 85-127 Rulings of the Tax Commissioner 06/24/1985 Fill dirt
85-126 85-126 Rulings of the Tax Commissioner 06/20/1985 Fuel oil sales; Fuel for domestic consumption
85-125 85-125 Rulings of the Tax Commissioner 06/12/1985 Sales price; Advertising charges
85-124 85-124 Rulings of the Tax Commissioner 06/10/1985 Utilities Transfer Act
85-123 85-123 Rulings of the Tax Commissioner 06/06/1985 Sales factor; Foreign corporation; PL 86-272
85-122 85-122 Rulings of the Tax Commissioner 06/06/1985 Fence sales and installation
85-121 85-121 Rulings of the Tax Commissioner 06/06/1985 Out-of-state tax credit; Massachusetts fiduciary income
85-120 85-120 Rulings of the Tax Commissioner 06/06/1985 Out-of-state tax credit; Northern Marian Islands
85-12 85-12 Rulings of the Tax Commissioner 02/08/1985 Audit adjustment
85-12 85-12 Tax Bulletins 07/02/1985 1985 Legislative Changes: Income Tax
85-119 85-119 Rulings of the Tax Commissioner 06/06/1985 Fraud penalty
85-118 85-118 Rulings of the Tax Commissioner 06/06/1985 Newspaper publishing; Supplies and equipment used at plant site
85-117 85-117 Rulings of the Tax Commissioner 06/05/1985 Custom kitchen cabinet sales and installation
85-116 85-116 Rulings of the Tax Commissioner 06/05/1985 Carpet and floorcovering sales and installation
85-115 85-115 Rulings of the Tax Commissioner 06/06/1985 Audit sample techniques; Error factor
85-114 85-114 Rulings of the Tax Commissioner 06/05/1985 District of Columbia franchise tax; Out-of-state tax credit
85-113 85-113 Rulings of the Tax Commissioner 06/05/1985 Occasional sales; Average rate per month
85-112 85-112 Rulings of the Tax Commissioner 06/06/1985 Dealer discount; Timely filed return without payment
85-111 85-111 Rulings of the Tax Commissioner 06/05/1985 Farm winery inventory; Capital not otherwise taxed