Document # Public Document # Document Type Date Issued Description
97-160 97-160 Rulings of the Tax Commissioner 04/04/1997 Government Transactions; Service contracts
97-161 97-161 Rulings of the Tax Commissioner 04/08/1997 Nonprofit organizations, private schools, and churches; Independent nonprofit hospital clinics
97-162 97-162 Rulings of the Tax Commissioner 04/08/1997 Durable medical equipment and devices
97-163 97-163 Rulings of the Tax Commissioner 04/10/1997 Returns of affiliated corporations; First year election of affiliated group
97-164 97-164 Rulings of the Tax Commissioner 04/10/1997 Loggers
97-165 97-165 Rulings of the Tax Commissioner 04/11/1997 Exceptions; Liquid oxygen producers
97-166 97-166 Rulings of the Tax Commissioner 04/11/1997 Refund of gross receipts tax
97-167 97-167 Rulings of the Tax Commissioner 04/11/1997 Pass through receipts
97-168 97-168 Rulings of the Tax Commissioner 04/11/1997 Alcoholic beverages tax; Multiple taxation
97-169 97-169 Rulings of the Tax Commissioner 04/11/1997 Leases and rentals; Golf balls
97-17 97-17 Rulings of the Tax Commissioner 01/22/1997 Storage bins for feed or grain; Construction; Agriculture
97-170 97-170 Rulings of the Tax Commissioner 04/14/1997 Withholding definitions; Employee
97-171 97-171 Rulings of the Tax Commissioner 04/14/1997 Extension of time for filing returns; Short period returns
97-172 97-172 Rulings of the Tax Commissioner 04/15/1997 In general; Contractors; Use of sealers
97-173 97-173 Rulings of the Tax Commissioner 04/15/1997 Secrecy of returns; Local licensing information
97-174 97-174 Rulings of the Tax Commissioner 04/16/1997 BPOL tax; Employees
97-175 97-175 Rulings of the Tax Commissioner 04/16/1997 Rate limitations; BPOL tax; Retail sales
97-176 97-176 Rulings of the Tax Commissioner 04/16/1997 In general; Business, professional, and occupational license (BPOL) tax; Real property rentals
97-177 97-177 Rulings of the Tax Commissioner 04/16/1997 Audit procedures; Sample not representative of normal business activity
97-178 97-178 Rulings of the Tax Commissioner 04/16/1997 Nexus; Federal limitation on taxation of interstate commerce; Lottery winnings
97-179 97-179 Rulings of the Tax Commissioner 04/17/1997 Limitations on rate of license taxes; BPOL tax; Federal and state taxes
97-18 97-18 Rulings of the Tax Commissioner 01/21/1997 Peddlers; Direct sellers
97-180 97-180 Rulings of the Tax Commissioner 04/18/1997 Nexus; Federal limitation on taxation of interstate commerce; Leased property in state
97-181 97-181 Rulings of the Tax Commissioner 04/18/1997 Medical, dental, and optical suppliers and drugs; Radioactive isotopes
97-182 97-182 Rulings of the Tax Commissioner 04/17/1997 Gross fees of fee basis contractor