Document # Public Document # Document Type Date Issued Description
98-8 98-8 Rulings of the Tax Commissioner 01/19/1998 Agriculture; Custom poultry transport system
98-5 98-5 Rulings of the Tax Commissioner 01/14/1998 Federal limitation on taxation of interstate commerce; Activity by independent contractors.
98-7 98-7 Rulings of the Tax Commissioner 01/14/1998 Residency; Change of domicile.
98-4 98-4 Rulings of the Tax Commissioner 01/14/1998 Deficiency assessments; Auditor's estimated assessment.
98-1 98-57 Tax Bulletins 01/13/1998 Major Business Facility Job Tax Credit, Economically Distressed Areas for 1998
98-3 98-3 Rulings of the Tax Commissioner 01/13/1998 Reorganizations; IRC § 338 election
98-6 98-6 Rulings of the Tax Commissioner 01/13/1998 Deficiency assessment; Audit sample.
98-1 98-1 Rulings of the Tax Commissioner 01/13/1998 Taxes paid by residents to other states; Capital gain tax on timber sale.
98-2 98-2 Rulings of the Tax Commissioner 01/08/1998 Food and grocery items; Resales; Food delivery service, Meals
97-495 97-495 Rulings of the Tax Commissioner 12/30/1997 Transportation equipment; Vehicles, vessels; Tug boat supplies.
97-494 97-494 Rulings of the Tax Commissioner 12/29/1997 Interest income and stock sale proceeds.
97-492 97-492 Rulings of the Tax Commissioner 12/23/1997 Miscellaneous service enterprises; Monitored alarm systems and monitoring services.
97-487 97-487 Rulings of the Tax Commissioner 12/22/1997 Alternate method of allocation and apportionment; Passive investment
97-489 97-489 Rulings of the Tax Commissioner 12/22/1997 Coalfield Employment Enhancement Tax Credit; Availability of credit to taxpayer making IRC Sec. 338(h)(10) election
97-485 97-485 Rulings of the Tax Commissioner 12/19/1997 Interest Rates; First Quarter 1998
97-491 97-491 Rulings of the Tax Commissioner 12/19/1997 Construction; Contractor's purchases for exempt organization.
97-484 97-484 Rulings of the Tax Commissioner 12/19/1997 Tax Bulletin
97-6 97-485 Tax Bulletins 12/19/1997 Interest Rates; First Quarter 1998
97-5 97-484 Tax Bulletins 12/19/1997 Watercraft Sales and Use Tax; Amendments
97-490 97-490 Rulings of the Tax Commissioner 12/19/1997 BPOL tax; Deduction of out-of-state revenue from gross receipts
97-488 97-488 Rulings of the Tax Commissioner 12/17/1997 Medical equipment specifically exempted from the tax
97-486 97-486 Rulings of the Tax Commissioner 12/16/1997 True object of government contract; Sale vs. service.
97-483 97-483 Rulings of the Tax Commissioner 12/15/1997 Purchase of useless equipment.
97-477 97-477 Rulings of the Tax Commissioner 12/12/1997 Returns of affiliated corporations; Request to change filing status from separate to combined.
97-480 97-480 Rulings of the Tax Commissioner 12/12/1997 Coalfield Employment Enhancement Tax Credit; Computation of employment factor