Document # Public Document # Document Type Date Issued Description
95-313 95-313 Rulings of the Tax Commissioner 12/12/1995 Government transactions; Computer repair and replacement parts
95-314 95-314 Rulings of the Tax Commissioner 12/14/1995 Government contractor; Computer software development; Service vs sale
95-315 95-315 Rulings of the Tax Commissioner 12/12/1995 Nonprofit organizations; Lacrosse organization
95-316 95-316 Rulings of the Tax Commissioner 12/15/1995 Generic Exemption Certificates
95-317 95-317 Rulings of the Tax Commissioner 12/15/1995 Photography; Fees for reproduction of photos
95-318 95-318 Rulings of the Tax Commissioner 12/15/1995 Common pay agent on behalf of affiliates
95-319 95-319 Rulings of the Tax Commissioner 12/15/1995 Application of sales and use tax; Computers, services, and software; "Dealer' defined
95-32 95-32 Rulings of the Tax Commissioner 03/01/1995 Construction; Fixtures became part of realty upon installation
95-320 95-320 Rulings of the Tax Commissioner 12/15/1995 Audit procedures; Estimate of sales due to incomplete records
95-321 95-321 Rulings of the Tax Commissioner 12/15/1995 Exemption Certificates
95-322 95-322 Rulings of the Tax Commissioner 12/15/1995 Record-keeping requirements; Sales to foreign diplomats
95-323 95-323 Rulings of the Tax Commissioner 12/20/1995 Penalties and Interest; Waiver of penalties
95-324 95-324 Rulings of the Tax Commissioner 12/20/1995 Out-of-state credit disallowed; Capital gains
95-325 95-325 Rulings of the Tax Commissioner 12/21/1995 Consolidated Return
95-326 95-326 Rulings of the Tax Commissioner 12/21/1995 Nonprofit organizations, Food and grocery items; HUD-approved meal plan
95-327 95-327 Rulings of the Tax Commissioner 12/22/1995 Publishing and broadcasting; Subscription sales of used car guide
95-328 95-328 Rulings of the Tax Commissioner 12/22/1995 "First use" of property; Out-of-state companies
95-329 95-329 Rulings of the Tax Commissioner 12/22/1995 Government transactions; Computer service contract
95-33 95-33 Rulings of the Tax Commissioner 03/01/1995 Agriculture; Crushed stone for farm roads; Exemption certificates
95-330 95-330 Rulings of the Tax Commissioner 12/27/1995 Taxes paid by residents to other states; Capital gain on disposition of real property
95-331 95-331 Rulings of the Tax Commissioner 12/27/1995 Taxes paid by residents to other states; Gain from sale of rental property
95-332 95-332 Rulings of the Tax Commissioner 12/27/1995 Taxation by two states
95-333 95-333 Rulings of the Tax Commissioner 12/29/1995 Sales to government contractors; Software
95-334 95-334 Rulings of the Tax Commissioner 12/13/1995 Interest Rates First Quarter 1996
95-34 95-34 Rulings of the Tax Commissioner 03/03/1995 Government transactions; Foreign diplomats