Document # Public Document # Document Type Date Issued Description
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
97-107 97-107 Rulings of the Tax Commissioner 02/27/1997 Exemption for churches.
97-108 97-108 Rulings of the Tax Commissioner 02/28/1997 Nonprofit organizations
97-109 97-109 Rulings of the Tax Commissioner 02/28/1997 Nexus
97-11 97-11 Rulings of the Tax Commissioner 01/17/1997 Limitations on rate of license taxes; New businesses; Power and telephone utilities; Time of payment of tax
97-110 97-110 Rulings of the Tax Commissioner 02/28/1997 Government transactions; Contractor's purchases on behalf of government
97-111 97-111 Rulings of the Tax Commissioner 02/28/1997 Nonprofit organizations
97-112 97-112 Rulings of the Tax Commissioner 02/28/1997 Audit, Direct and indirect cost
97-113 97-113 Rulings of the Tax Commissioner 03/03/1997 Water treatment system for dry kiln boiler
97-114 97-114 Rulings of the Tax Commissioner 03/03/1997 Gross receipts