Document # Public Document # Document Type Date Issued Description
96-86 96-86 Rulings of the Tax Commissioner 05/09/1996 Services; miscellaneous service enterprises; Packing and warehousing
96-87 96-87 Rulings of the Tax Commissioner 05/14/1996 Photography; Creation fees
96-88 96-88 Rulings of the Tax Commissioner 05/14/1996 Computers, services and software; Hardware and software sold to phone companies
96-89 96-89 Rulings of the Tax Commissioner 05/15/1996 Transportation equipment; vehicles, vessels; Equipment used on towing vessels
96-9 96-9 Rulings of the Tax Commissioner 03/01/1996 Construction Materials
96-90 96-90 Rulings of the Tax Commissioner 05/16/1996 Manufacturing, processing, assembling, or refining; Basic research
96-91 96-91 Rulings of the Tax Commissioner 05/16/1996 Manufacturing, processing, assembling, or refining; Recycling equipment
96-92 96-92 Rulings of the Tax Commissioner 05/16/1996 Exemption certificates; Certificates of exemption
96-93 96-93 Rulings of the Tax Commissioner 05/16/1996 Services; repair and installation; Computer maintenance contract
96-94 96-94 Rulings of the Tax Commissioner 04/23/1996 OPERATION JOINT ENDEAVOR
96-95 96-95 Rulings of the Tax Commissioner 05/16/1996 Delivery charges and packing costs; Charges for delivery to vendor for further processing
96-96 96-96 Rulings of the Tax Commissioner 05/21/1996 Government transactions; Industrial development authority as contractor
96-97 96-97 Rulings of the Tax Commissioner 05/21/1996 Medical, dental, optical supplies and drugs
96-98 96-98 Rulings of the Tax Commissioner 05/24/1996 Lodging; College-owned inn
96-99 96-99 Rulings of the Tax Commissioner 05/24/1996 Nonprofit organizations, private schools, and churches; Event sponsored by canine organization
97-1 97-1 Rulings of the Tax Commissioner 01/13/1997 In general; Advertising agencies
97-1 97-101 Tax Bulletins 02/18/1997 Coalfield Employment Enhancement Tax Credit
97-10 97-10 Rulings of the Tax Commissioner 01/17/1997 In general; Auctioneer commissions
97-100 97-100 Rulings of the Tax Commissioner 02/24/1997 Occasional sales, including mergers; Sale of substantially all assets of the seller
97-101 97-101 Rulings of the Tax Commissioner 02/18/1997 Tax bulletin
97-102 97-102 Rulings of the Tax Commissioner 02/26/1997 Construction; Improvements to real property
97-103 97-103 Rulings of the Tax Commissioner 02/26/1997 Medical, dental, and optical supplies and drugs; Sales to nursing homes and patients
97-104 97-104 Rulings of the Tax Commissioner 02/26/1997 Penalties and Interest; Failure to comply with prior audit
97-105 97-105 Rulings of the Tax Commissioner 02/28/1997 Returns of affiliated corporations; Eligibility to file on consolidated basis; Newly acquired subsidiary
97-106 97-106 Rulings of the Tax Commissioner 02/25/1997 Status of purchaser as an agent