Document # Public Document # Document Type Date Issued Description
94-262 94-262 Rulings of the Tax Commissioner 08/18/1994 Nexus to impose withholding tax requirements; Penalties and interest
94-263 94-263 Rulings of the Tax Commissioner 08/22/1994 Charitable nonprofit organization; No general exemption
94-264 94-264 Rulings of the Tax Commissioner 08/23/1994 Manufacturing, processing, assembling, or refining; Fabricated steel
94-265 94-265 Rulings of the Tax Commissioner 08/26/1994 Manufacturing, processing, assembling, or refining; Frozen foods production
94-266 94-266 Rulings of the Tax Commissioner 08/26/1994 Advertising; Interstate transactions; Packaging; Resales; Promotional and advertising materials for marketing cosmetics
94-267 94-267 Rulings of the Tax Commissioner 08/26/1994 Federal contract for computer installation and support
94-268 94-268 Rulings of the Tax Commissioner 08/22/1994 Personal income of partners; Shipping business
94-269 94-269 Rulings of the Tax Commissioner 08/16/1994 Request to file consolidated returns; Affiliates with different apportionment factors
94-27 94-27 Rulings of the Tax Commissioner 03/02/1994 Resales; Free samples
94-270 94-270 Rulings of the Tax Commissioner 08/30/1994 Government transactions; Acoustical engineering services
94-271 94-271 Rulings of the Tax Commissioner 08/30/1994 Leases and rentals; Bank service corporation
94-272 94-272 Rulings of the Tax Commissioner 09/07/1994 Alternate method of allocation and apportionment; Capital gains
94-273 94-273 Rulings of the Tax Commissioner 09/07/1994 Alternate method of allocation and apportionment; Income from unitary business operations
94-274 94-274 Rulings of the Tax Commissioner 09/13/1994 In general; Interest income of nonresident
94-275 94-275 Rulings of the Tax Commissioner 09/16/1994 Taxation of nonresidents; Nonresident limited partners
94-276 94-276 Rulings of the Tax Commissioner 09/16/1994 Tangible personal property defined; Pit scales; Contractor with respect to real property
94-277 94-277 Rulings of the Tax Commissioner 09/16/1994 Nonprofit organizations, private schools, and churches; Items distributed by nonprofit organization
94-278 94-278 Rulings of the Tax Commissioner 09/16/1994 Application of sales and use taxes; Cosmetic products
94-279 94-279 Rulings of the Tax Commissioner 09/16/1994 Returns of affiliated corporations; Method of filing
94-28 94-28 Rulings of the Tax Commissioner 03/02/1994 Manufacturing, processing, assembling, or refining; Cleaning and sanitizing equipment
94-280 94-280 Rulings of the Tax Commissioner 09/14/1994 Apportionment of income; Entertainers
94-281 94-281 Rulings of the Tax Commissioner 09/16/1994 Subtractions from federal adjusted gross income; Interest or dividends on federal or state obligations
94-282 94-282 Rulings of the Tax Commissioner 09/19/1994 Interest from money market fund
94-283 94-283 Rulings of the Tax Commissioner 09/20/1994 Adjustment to estimated tax for out-of-state tax credit
94-284 94-284 Rulings of the Tax Commissioner 09/20/1994 Taxes paid by residents to other states; Timely filing of application