Document # Public Document # Document Type Date Issued Description
99-28 99-28 Rulings of the Tax Commissioner 03/15/1999 Purchase mark-up audit procedure; Disclosure of tax information
99-30 99-30 Rulings of the Tax Commissioner 03/15/1999 Food and grocery items; Meal service charges
99-25 99-25 Rulings of the Tax Commissioner 03/12/1999 List of Exemptions, Exceptions and Exclusions
99-22 99-22 Rulings of the Tax Commissioner 03/10/1999 Dealer records; Documentation required to substantiate exempt sales
99-23 99-23 Rulings of the Tax Commissioner 03/10/1999 Antenna tower lease
99-21 99-21 Rulings of the Tax Commissioner 03/04/1999 Computer assisted drawing (CAD) system; Manufacturing
99-20 99-20 Rulings of the Tax Commissioner 03/02/1999 Secrecy of returns; Federal sharing of local information
99-17 99-17 Rulings of the Tax Commissioner 02/22/1999 Occasional sale; Gift certificates; Audit penalty; Compliance ratio
01201999 Attorney General's Opinion 01/20/1999 'Line of duty' exclusion to prohibition against commissioner of revenue divulging personal property tax information is applicable to city revenue office employees. Commissioner is not prohibited from disclosing to another city revenue office information regarding year, make, model and assessed value of delinquent taxpayers' vehicles and whether taxes on such vehicles have been prorated or exonerated, to enable employees to perform duty under city code of collecting delinquent taxes.
99-14 99-14 Rulings of the Tax Commissioner 01/19/1999 Related business entities
99-16 99-16 Rulings of the Tax Commissioner 01/19/1999 Coalfield Employment Enhancement Tax Credit
99-12 99-12 Rulings of the Tax Commissioner 01/14/1999 Flooring sellers and installers
99-13 99-13 Rulings of the Tax Commissioner 01/14/1999 Businesses contracting activities; Real property leasing
99-10 99-10 Rulings of the Tax Commissioner 01/11/1999 Employee vs. independent contractor; Business classification
99-9 99-9 Rulings of the Tax Commissioner 01/11/1999 Limited liability companies
99-11 99-11 Rulings of the Tax Commissioner 01/11/1999 Consulting performed outside the locality; Refund statute of limitations
99-4 99-4 Rulings of the Tax Commissioner 01/08/1999 Sale of division; Requirements for occasional sale
99-8 99-8 Rulings of the Tax Commissioner 01/08/1999 Computer aided design (CAD) system; Manufacturing; R&D
99-3 99-3 Rulings of the Tax Commissioner 01/08/1999 Coalfield employment enhancement tax credit; Deferral period
99-7 99-7 Rulings of the Tax Commissioner 01/08/1999 Photography; Royalty payments
99-6 99-6 Rulings of the Tax Commissioner 01/08/1999 Rental/lease of trailers
99-5 99-5 Rulings of the Tax Commissioner 01/08/1999 List of Exemptions, Exceptions and Exclusions
01071999 Attorney General's Opinion 01/07/1999 Industrial Development Authority entering into private contract
99-2 99-2 Rulings of the Tax Commissioner 01/06/1999 First Quarter Interest Rates 1999
99-2 99-2 Tax Bulletins 01/06/1999 Interest Rates; First Quarter 1999