Document # Public Document # Document Type Date Issued Description
97-455 97-455 Rulings of the Tax Commissioner 11/18/1997 Alternate method of allocation and apportionment; Request for alternative method.
97-459 97-459 Rulings of the Tax Commissioner 11/18/1997 Out-of-state computer maintenance company.
97-456 97-456 Rulings of the Tax Commissioner 11/18/1997 Audit, nonbusiness income disallowed.
97-458 97-458 Rulings of the Tax Commissioner 11/17/1997 Purchases of recycling machinery and equipment; Acquiring corporation's redemption of merged subsidiary's unused credit.
97-454 97-454 Rulings of the Tax Commissioner 11/14/1997 Agriculture; Hog parlor penning and equipment systems.
97-451 97-451 Rulings of the Tax Commissioner 11/14/1997 Returns of affiliated corporations; Request to change filing status from separate to consolidated.
97-452 97-452 Rulings of the Tax Commissioner 11/14/1997 Returns of affiliated corporations; Request to change filing status from separate to combined.
97-450 97-450 Rulings of the Tax Commissioner 11/13/1997 Exceptions; Dental laboratory.
97-449 97-449 Rulings of the Tax Commissioner 11/12/1997 Returns of affiliated corporations filing consolidated
97-448 97-448 Rulings of the Tax Commissioner 11/12/1997 Occasional sales, including mergers; Sale of business assets in series of transactions.
97-447 97-447 Rulings of the Tax Commissioner 11/10/1997 Federal limitation on taxation of interstate commerce; Activities of salespersons
97-446 97-446 Rulings of the Tax Commissioner 11/07/1997 Advertising; Media advertising services exempt.
97-442 97-442 Rulings of the Tax Commissioner 11/05/1997 Government transactions; Contractor's purchases on behalf of government.
97-445 97-445 Rulings of the Tax Commissioner 11/05/1997 Audit adjustments
97-444 97-444 Rulings of the Tax Commissioner 11/03/1997 Nonprofit organizations, Nonprofit disease education organization.
97-440 97-440 Rulings of the Tax Commissioner 10/31/1997 Delivery charges and packing costs; Transportation costs.
97-436 97-436 Rulings of the Tax Commissioner 10/31/1997 Refunds of tax; Statute of limitations.
97-437 97-437 Rulings of the Tax Commissioner 10/31/1997 Occasional sales; Construction equipment; Use tax liability of purchaser.
97-438 97-438 Rulings of the Tax Commissioner 10/31/1997 Wages subject to withholding; Employee's reporting responsibilities.
97-435 97-435 Rulings of the Tax Commissioner 10/30/1997 Construction; Construction contractors engaged in manufacturing.
97-434 97-434 Rulings of the Tax Commissioner 10/29/1997 Liability of corporate officers
97-441 97-441 Rulings of the Tax Commissioner 10/29/1997 Audit assessing tax, interest and penalty
97-433 97-433 Rulings of the Tax Commissioner 10/29/1997 Medical, dental and optical supplies and drugs; Prescription medicines and medical aids.
10281997 Attorney General's Opinion 10/28/1997 Fair market value of property devoted to agricultural use
97-430 97-430 Rulings of the Tax Commissioner 10/27/1997 Manufacturing