Document # Public Document # Document Type Date Issued Description
97-478 97-478 Rulings of the Tax Commissioner 12/12/1997 Returns of affiliated corporations; Combined filing permission.
97-480 97-480 Rulings of the Tax Commissioner 12/12/1997 Coalfield Employment Enhancement Tax Credit; Computation of employment factor
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.
97-498 97-498 Rulings of the Tax Commissioner 12/10/1997 Returns of estates and trusts; Qualified funeral trusts
97-493 97-493 Rulings of the Tax Commissioner 12/10/1997 Spaceport activities
97-497 97-497 Rulings of the Tax Commissioner 12/10/1997 Returns of estates and trusts; Qualified funeral trusts
97-476 97-476 Rulings of the Tax Commissioner 12/10/1997 Returns of affiliated corporations; Request to change filing status.
97-474 97-474 Rulings of the Tax Commissioner 12/10/1997 Leases and rentals; Property moved from another state.
97-475 97-475 Rulings of the Tax Commissioner 12/10/1997 Motor vehicles; Core charges imposed in sale of automotive parts.
97-472 97-472 Rulings of the Tax Commissioner 12/09/1997 In general; Branch office and commissioned salesmen.
97-470 97-470 Rulings of the Tax Commissioner 12/05/1997 Exceptions; Machinery design and fabrication business.
97-471 97-471 Rulings of the Tax Commissioner 12/05/1997 Interstate transactions
12041997 Attorney General's Opinion 12/04/1997 Government subcontractors; Purchases by jail facilities
97-468 97-468 Rulings of the Tax Commissioner 12/02/1997 Printing; Laser personalization
12021997 Attorney General's Opinion 12/02/1997 Real estate devoted to agricultural, horticultural, forest, or open-space use; Land Preservation
97-467 97-467 Rulings of the Tax Commissioner 12/02/1997 Auctions; Livestock auction sales.
12011997 Attorney General's Opinion 12/01/1997 Limitations on rate of license taxes; Wholesale merchants; Situs of purchases
97-465 97-465 Rulings of the Tax Commissioner 11/24/1997 Nonprofit organizations, Bingo gaming supplies sold to charitable organizations.
97-464 97-464 Rulings of the Tax Commissioner 11/21/1997 Construction; Multiple purchases of personal property used in construction.
97-461 97-461 Rulings of the Tax Commissioner 11/19/1997 Services; Professional or personal; Sale and spreading of pesticide.
97-463 97-463 Rulings of the Tax Commissioner 11/19/1997 Resales; Middlemen's collection responsibility.
97-460 97-460 Rulings of the Tax Commissioner 11/19/1997 Food and grocery items; Tax included in sales price.
97-462 97-462 Rulings of the Tax Commissioner 11/19/1997 Leases and rentals; Golf balls.
97-466 97-466 Rulings of the Tax Commissioner 11/19/1997 Leases and rentals; Resales; Hotel's sublease of furniture and fixtures
97-455 97-455 Rulings of the Tax Commissioner 11/18/1997 Alternate method of allocation and apportionment; Request for alternative method.