Document # Public Document # Document Type Date Issued Description
04-66 04-66 Rulings of the Tax Commissioner 08/23/2004 Provides mailing list information to mass marketers on a one-time basis
04-61 04-61 Rulings of the Tax Commissioner 08/23/2004 Incoming freight charges passed on to the Taxpayer's customers
04-62 04-62 Rulings of the Tax Commissioner 08/23/2004 Deferred storage agreement, saleable product in a resale inventory
04-60 04-60 Rulings of the Tax Commissioner 08/23/2004 Individual Request for Settlement
04-65 04-65 Rulings of the Tax Commissioner 08/24/2004 Government environmental contractor; sale of tangible personal property
04-72 04-72 Rulings of the Tax Commissioner 08/24/2004 Cigarette manufacturer; video use in media advertising campaign
04-64 04-64 Rulings of the Tax Commissioner 08/24/2004 Operates a restaurant as a sole proprietor, underreported sales
04-63 04-63 Rulings of the Tax Commissioner 08/24/2004 Change filing status; separate corporation income tax returns to combined return
04-68 04-68 Rulings of the Tax Commissioner 08/24/2004 Hotels point redemption program is analogous to a retailer's coupon
04-73 04-73 Rulings of the Tax Commissioner 08/24/2004 Taxpayer maintains that the uni-plant is exempt equipment
04-71 04-71 Rulings of the Tax Commissioner 08/24/2004 Government contractor specializing in development and manufacture of rocket motors
04-69 04-69 Rulings of the Tax Commissioner 08/24/2004 Supplier accepted exemption certificates in good faith from the purchasers
04-70 04-70 Rulings of the Tax Commissioner 08/24/2004 Manufacturer of dry masonry products; manufacturing exemption
04-78 04-78 Rulings of the Tax Commissioner 08/25/2004 Application of the tax to fabricators, subcontractors
04-75 04-75 Rulings of the Tax Commissioner 08/25/2004 Out-of-state business that accepted invalid exemption certificates
04-77 04-77 Rulings of the Tax Commissioner 08/25/2004 Contractor and a retailer of security systems
04-76 04-76 Rulings of the Tax Commissioner 08/25/2004 Mining company purchase of safety equipment
04-74 04-74 Rulings of the Tax Commissioner 08/25/2004 Manufactures, fabricates, and erects concrete components for a political subdivision
04-83 04-83 Rulings of the Tax Commissioner 08/25/2004 Improvements to real estate may classify taxpayer as a contractor.
04-82 04-82 Rulings of the Tax Commissioner 08/25/2004 Base year for purposes of assessment of the BPOL/license year
04-80 04-80 Rulings of the Tax Commissioner 08/25/2004 Defense related contract services for the federal government
04-79 04-79 Rulings of the Tax Commissioner 08/25/2004 Asphalt-paving contractor; tax assessed on purchases of three fixed assets
04-81 04-81 Rulings of the Tax Commissioner 08/25/2004 Gross receipts; residential property manager
04-84 04-84 Rulings of the Tax Commissioner 08/27/2004 Paper manufacturer that produces various types of paperboard products for sale.
04-85 04-85 Rulings of the Tax Commissioner 08/27/2004 Erroneous adjustments; responsible officer