Document # Public Document # Document Type Date Issued Description
98-49 98-49 Rulings of the Tax Commissioner 03/11/1998 Audit sample, applied purchase sample and the same error factor of one restaurant to the other locations.
98-45 98-45 Rulings of the Tax Commissioner 03/10/1998 Services; Miscellaneous service enterprises; Taxation of custom mailing lists.
98-44 98-44 Rulings of the Tax Commissioner 03/09/1998 Taxable income, in general; Roth IRAs.
98-42 98-42 Rulings of the Tax Commissioner 03/06/1998 Telephone call center
98-41 98-41 Rulings of the Tax Commissioner 03/06/1998 Retail and commission merchants' gross receipts; Deduction of out-of-state revenue from gross receipts
98-43 98-43 Rulings of the Tax Commissioner 03/06/1998 Occasional sales, including mergers; Sale of automotive oil and lube shop.
98-40 98-40 Rulings of the Tax Commissioner 03/05/1998 Exceptions; Computer assemblers not exempt
98-39 98-39 Rulings of the Tax Commissioner 03/05/1998 Computers, services, and software; Computer software license agreements.
98-38 98-38 Rulings of the Tax Commissioner 02/26/1998 Occasional sales, including mergers; Sale of corporate division
02251998 Attorney General's Opinion 02/25/1998 Real estate defined;Classification of real property
98-36 98-36 Rulings of the Tax Commissioner 02/24/1998 Construction; Kitchen equipment supplier.
98-37 98-37 Rulings of the Tax Commissioner 02/24/1998 Gross receipts from retail sales; Economic hardship deduction
98-34 98-34 Rulings of the Tax Commissioner 02/23/1998 Government transactions; Purchases by telecommunication contractor.
98-35 98-35 Rulings of the Tax Commissioner 02/23/1998 Manufacturing, processing, assembling or refining; Fabrication of plumbing fixtures, pipes and fittings
98-33 98-33 Rulings of the Tax Commissioner 02/23/1998 Printing; Mailing services.
98-32 98-32 Rulings of the Tax Commissioner 02/23/1998 Advertising; Media advertising
98-29 98-29 Rulings of the Tax Commissioner 02/20/1998 Exemption certificates; Certificates secured after audit.
98-30 98-30 Rulings of the Tax Commissioner 02/20/1998 Interstate transactions; Property held for delivery out-of-state.
98-31 98-31 Rulings of the Tax Commissioner 02/20/1998 Food and grocery items; Catering; Fund-raising sales; Supplies
98-27 98-27 Rulings of the Tax Commissioner 02/19/1998 Occasional sales; Government entity making sales; Marine terminal tangible personal property
98-28 98-28 Rulings of the Tax Commissioner 02/19/1998 Services; repair and installation; Separately stated charges.
98-25 98-25 Rulings of the Tax Commissioner 02/13/1998 Resales; Food purchases for resale at party exempt
98-24 98-24 Rulings of the Tax Commissioner 02/13/1998 Vendor registration; Separate certificates of registration.
98-26 98-26 Rulings of the Tax Commissioner 02/13/1998 Services; repair and installation; Engineering and installation of security system.
98-23 98-23 Rulings of the Tax Commissioner 02/12/1998 Advertising; Purchases of tangible personal property for resale, not advertising