Document # Public Document # Document Type Date Issued Description
99-40 99-40 Rulings of the Tax Commissioner 03/31/1999 Contractor purchases; Out-of-state exempt contract; Penalty
99-45 99-45 Rulings of the Tax Commissioner 03/31/1999 Temporary storage of construction materials
99-38 99-38 Rulings of the Tax Commissioner 03/30/1999 Exemption certificates; Sales to schools
99-37 99-37 Rulings of the Tax Commissioner 03/30/1999 Bad debt credit; Assignees
99-36 99-36 Rulings of the Tax Commissioner 03/29/1999 Refunds
99-35 99-35 Rulings of the Tax Commissioner 03/29/1999 Audit sampling
99-33 99-33 Rulings of the Tax Commissioner 03/25/1999 Deficiency assessments, inhouse advertising department
99-34 99-34 Rulings of the Tax Commissioner 03/24/1999 Multiple member LLC; consolidated returns.
99-32 99-32 Rulings of the Tax Commissioner 03/18/1999 Nonprescription drug and proprietary medicine exemption
99-31 99-31 Rulings of the Tax Commissioner 03/17/1999 Lodging; Internet and special event services
99-27 99-27 Rulings of the Tax Commissioner 03/16/1999 Feed tanks; Agriculture
99-29 99-29 Rulings of the Tax Commissioner 03/15/1999 Audit sample; Exemption certificates; Government contractor
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