Document # Public Document # Document Type Date Issued Description
97-117 97-117 Rulings of the Tax Commissioner 03/06/1997 Royalty based pricing
97-118 97-118 Rulings of the Tax Commissioner 03/07/1997 Gross receipts from retail sales; Lottery ticket sales
97-119 97-119 Rulings of the Tax Commissioner 03/07/1997 Construction; Cabinets
97-12 97-12 Rulings of the Tax Commissioner 01/17/1997 Subtractions from federal adjusted gross income; Foreign source income; Salary and other allowances
97-120 97-120 Rulings of the Tax Commissioner 03/05/1997 Medical, Dental, and Optical Supplies and Drugs; Durable medical equipment
97-121 97-121 Rulings of the Tax Commissioner 03/07/1997 Resident estates and trusts defined; Fiduciary's domicile
97-122 97-122 Rulings of the Tax Commissioner 03/10/1997 Manufacturing, Processing, Assembling or Refining; Industrial context; Trophy and awards engraving business
97-123 97-123 Rulings of the Tax Commissioner 03/10/1997 Wages subject to withholding; Severance and incentive payments
97-124 97-124 Rulings of the Tax Commissioner 03/10/1997 Situs; Courier services
97-125 97-125 Rulings of the Tax Commissioner 03/11/1997 Definite place of business; Residence
97-126 97-126 Rulings of the Tax Commissioner 03/13/1997 Penalties; Trust fiduciary liability for delinquent tax
97-127 97-127 Rulings of the Tax Commissioner 03/13/1997 Filing an amended return; Statute of limitations
97-128 97-128 Rulings of the Tax Commissioner 03/20/1997 Second Quarter Interest Rates
97-129 97-129 Rulings of the Tax Commissioner 03/19/1997 Interest on underpayments and overpayments; Interest on BPOL refunds
97-13 97-13 Rulings of the Tax Commissioner 01/17/1997 Manufacturing, processing, assembling, or refining; Dies used to manufacture packaging containers
97-130 97-130 Rulings of the Tax Commissioner 03/19/1997 Leases and rentals; Leaseback for refinancing debt
97-131 97-131 Rulings of the Tax Commissioner 03/19/1997 Proceeds received after probate
97-132 97-132 Rulings of the Tax Commissioner 03/19/1997 Alternative method of allocation and apportionment; Separate accounting
97-133 97-133 Rulings of the Tax Commissioner 03/20/1997 Situs for local license taxation; Businesses subject to licensure
97-134 97-134 Rulings of the Tax Commissioner 03/20/1997 Manufacturing, Processing, Assembling, or Refining; Milk processing
97-135 97-135 Rulings of the Tax Commissioner 03/20/1997 Government transactions; Agency status in use of public or private funds
97-136 97-136 Rulings of the Tax Commissioner 03/21/1997 Taxation of nonresidents; Apportionment of income
97-137 97-137 Rulings of the Tax Commissioner 03/21/1997 Services; Separately stated charges
97-138 97-138 Rulings of the Tax Commissioner 03/21/1997 Situs of gross receipts
97-139 97-139 Rulings of the Tax Commissioner 03/21/1997 Agriculture; Medical, dental, and optical supplies and drugs; Veterinary supplies