Document # Public Document # Document Type Date Issued Description
04-9 04-9 Rulings of the Tax Commissioner 03/26/2004 Modified accelerated cost recovery system
04-8 04-8 Rulings of the Tax Commissioner 03/19/2004 Industrial manufacturing and research and development activities exemptions
04-1 04-7 Tax Bulletins 03/05/2004 Second Quarter Interest Rates
04-7 04-7 Rulings of the Tax Commissioner 03/05/2004 Second Quarter Interest Rates 2004
04-6 04-6 Rulings of the Tax Commissioner 02/20/2004 Businesses that are both a public service corporation and a telephone company
04-5 04-5 Rulings of the Tax Commissioner 02/17/2004 Liability for contracting work in a Town that does not impose a BPOL tax
03-113 Attorney General's Opinion 02/04/2004 Commissioner to initiate judicial correction of tax assessment determined to be improper or obvious error.
03-114 Attorney General's Opinion 02/04/2004 Personal Property Tax Relief Act of 1998
04-4 04-4 Rulings of the Tax Commissioner 01/23/2004 Public Procurement Act, Vendor designated a "prohibited source" for state purchasing
04-3 04-3 Rulings of the Tax Commissioner 01/22/2004 A hardware dealer failed to charge sales tax
04-2 04-2 Rulings of the Tax Commissioner 01/13/2004 Manufactures truck parts for sale to truck manufacturers
03-123 Attorney General's Opinion 01/13/2004 Gross receipts attributable to business conducted in another state or foreign country
04-1 04-1 Rulings of the Tax Commissioner 01/13/2004 Partnership of doctors that operate a medical practice; monthly rental charges
04-172 04-172 Rulings of the Tax Commissioner 01/05/2004 Computers and software used solely in software or game development
03-96 03-96 Rulings of the Tax Commissioner 12/17/2003 Business Tangible Personal Property Tax
03-95 03-95 Rulings of the Tax Commissioner 12/16/2003 First Quarter Interest Rates 2004
03-11 03-95 Tax Bulletins 12/16/2003 First Quarter Interest Rates 2004
03-94 03-94 Rulings of the Tax Commissioner 12/12/2003 Clarification of tax on credit cards used to make government purchases
03-93 03-93 Rulings of the Tax Commissioner 12/10/2003 Resort hotel and complex where negotiated groups rates applied
03-10 03-92 Tax Bulletins 11/18/2003 Real Estate Appeals to Local Boards of Equalization
03-92 03-92 Rulings of the Tax Commissioner 11/18/2003 Real Estate Appeals to Local Boards of Equalization
03-90 03-90 Rulings of the Tax Commissioner 11/14/2003 Domiciliary resident, actual resident
03-89 03-89 Rulings of the Tax Commissioner 11/14/2003 Sales factor
03-91 03-91 Rulings of the Tax Commissioner 11/14/2003 Use directly & exclusively in R&D of pharmaceutical products
03-88 03-88 Rulings of the Tax Commissioner 11/13/2003 Unsupported bad debts and on gift sales involving out-of-state recipients.