Document # Public Document # Document Type Date Issued Description
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
97-490 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.
97-479 97-479 Rulings of the Tax Commissioner 12/12/1997 Returns of affiliated corporations; First year election of affiliated group.
97-478 97-478 Rulings of the Tax Commissioner 12/12/1997 Returns of affiliated corporations; Combined filing permission.
97-482 97-482 Rulings of the Tax Commissioner 12/12/1997 Motor vehicles; Mobile offices and storage trailers.
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
97-497 97-497 Rulings of the Tax Commissioner 12/10/1997 Returns of estates and trusts; Qualified funeral trusts
97-475 97-475 Rulings of the Tax Commissioner 12/10/1997 Motor vehicles; Core charges imposed in sale of automotive parts.
97-474 97-474 Rulings of the Tax Commissioner 12/10/1997 Leases and rentals; Property moved from another state.
97-476 97-476 Rulings of the Tax Commissioner 12/10/1997 Returns of affiliated corporations; Request to change filing status.
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
97-472 97-472 Rulings of the Tax Commissioner 12/09/1997 In general; Branch office and commissioned salesmen.
97-471 97-471 Rulings of the Tax Commissioner 12/05/1997 Interstate transactions
97-470 97-470 Rulings of the Tax Commissioner 12/05/1997 Exceptions; Machinery design and fabrication business.
12041997 Attorney General's Opinion 12/04/1997 Government subcontractors; Purchases by jail facilities
97-467 97-467 Rulings of the Tax Commissioner 12/02/1997 Auctions; Livestock auction sales.
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
12011997 Attorney General's Opinion 12/01/1997 Limitations on rate of license taxes; Wholesale merchants; Situs of purchases