Document # Public Document # Document Type Date Issued Description
99-9 99-164 Tax Bulletins 06/18/1999 New Filing Requirements for Nonprofit Organizations Exempt from the Tax
99-150 99-150 Rulings of the Tax Commissioner 06/18/1999 Deficiency assessments, sales tax for an alcoholic beverage served with or without food
99-162 99-162 Rulings of the Tax Commissioner 06/17/1999 Residency
99-147 99-147 Rulings of the Tax Commissioner 06/17/1999 Failure to Withhold, Wages Subject to Withholding
99-145 99-145 Rulings of the Tax Commissioner 06/17/1999 Changing domicile
99-139 99-139 Rulings of the Tax Commissioner 06/11/1999 Federal limitation on taxation of interstate commerce; Telecommunications services
99-8 99-144 Tax Bulletins 06/11/1999 Retail Sales and Use Tax: Hearing Aid Batteries
99-142 99-142 Rulings of the Tax Commissioner 06/11/1999 Married filing separate returns, refund of estimated tax paid
99-144 99-144 Rulings of the Tax Commissioner 06/11/1999 Hearing Aid Batteries
99-143 99-143 Rulings of the Tax Commissioner 06/11/1999 Failure to Withhold
99-141 99-141 Rulings of the Tax Commissioner 06/11/1999 Specific Types of Local License Taxes
99-140 99-140 Rulings of the Tax Commissioner 06/11/1999 Returns of Affiliated Corporations
99-7 99-163 Tax Bulletins 06/11/1999 Interest Rates; Third Quarter 1999
99-146 99-146 Rulings of the Tax Commissioner 06/10/1999 Residency
99-138 99-138 Rulings of the Tax Commissioner 06/10/1999 Certificate of Exemption
99-137 99-137 Rulings of the Tax Commissioner 06/10/1999 Internet sales
99-136 99-136 Rulings of the Tax Commissioner 06/10/1999 Manufacturing Exemptions; Research and development
99-135 99-135 Rulings of the Tax Commissioner 06/09/1999 Deficiency assessments, established policy on typesetting transactions
99-134 99-134 Rulings of the Tax Commissioner 06/09/1999 Situs
99-133 99-133 Rulings of the Tax Commissioner 06/09/1999 Specific Types of Local Licence Taxes
06081999 Attorney General's Opinion 06/08/1999 Authority of locality to impose consumer utility tax must be clear. Because provider of pay telephone service is not "consumer" subject to imposition of tax for services provided by telephone company, owner of pay telephones is not subject to tax.
06081999 Attorney General's Opinion 06/08/1999 Pay telephone service; consumer utility tax
06081999 Attorney General's Opinion 06/08/1999 Broad authority to seize property for delinquent taxes does not extend to seizure of persons. Stopping automobile and detaining person at roadblock constitutes seizure of person. Within limitations imposed by Fourth Amendment, law-enforcement officers may set up roadblocks as exercise of their statutory authority to stop vehicles to inspect equipment or verify registration and licenses. No authority to detain person at roadblock to verify payment of personal property taxes or to detain person for being delinquent in payment of personal property taxes.
06071999 Attorney General's Opinion 06/07/1999 Watershed improvement district; Multiple water management districts
99-132 99-132 Rulings of the Tax Commissioner 06/07/1999 Residency