Document # Public Document # Document Type Date Issued Description
97-430 97-430 Rulings of the Tax Commissioner 10/27/1997 Manufacturing
97-428 97-428 Rulings of the Tax Commissioner 10/27/1997 Occasional sales, including mergers; Personal property held for sale.
97-427 97-427 Rulings of the Tax Commissioner 10/24/1997 Exceptions; Manufacturing vs. service
97-426 97-426 Rulings of the Tax Commissioner 10/24/1997 Amended return
97-432 97-432 Rulings of the Tax Commissioner 10/24/1997 Out-of-state locksmith; Definite place of business
97-431 97-431 Rulings of the Tax Commissioner 10/24/1997 Definite place of business.
97-425 97-425 Rulings of the Tax Commissioner 10/21/1997 Services; Professional or personal
97-421 97-421 Rulings of the Tax Commissioner 10/20/1997 Persons renting residential or commercial property.
97-422 97-422 Rulings of the Tax Commissioner 10/17/1997 Nonproit organizations, private schools, and churches; School bus service contract.
97-423 97-423 Rulings of the Tax Commissioner 10/17/1997 Companies improving home sites
97-424 97-424 Rulings of the Tax Commissioner 10/17/1997 Domestic International Sales Corporations
97-420 97-420 Rulings of the Tax Commissioner 10/16/1997 Government transactions; Contractor's purchases on behalf of government.
97-419 97-419 Rulings of the Tax Commissioner 10/15/1997 Residency; Change of domicile.
97-418 97-418 Rulings of the Tax Commissioner 10/15/1997 Leases and rentals; Occasional sales
97-417 97-417 Rulings of the Tax Commissioner 10/15/1997 Miscellaneous service enterprises; Monitored and non-monitored alarm systems.
97-416 97-416 Rulings of the Tax Commissioner 10/14/1997 Government transactions; Purchases used to provide services to local governments.
97-414 97-414 Rulings of the Tax Commissioner 10/14/1997 Motor vehicles; Crane sale and crane purchase
97-413 97-413 Rulings of the Tax Commissioner 10/10/1997 Time limit for assessment of BPOL tax
97-412 97-412 Rulings of the Tax Commissioner 10/09/1997 Nonprofit organizations, private schools, and churches; Organization providing employment services to handicapped.
97-411 97-411 Rulings of the Tax Commissioner 10/09/1997 Exemptions; Personal exemptions.
97-410 97-410 Rulings of the Tax Commissioner 10/09/1997 Procedure for determining situs of service providers.
97-409 97-409 Rulings of the Tax Commissioner 10/08/1997 Coalfield Employment Enhancement Tax Credit; Application to subsidiaries.
97-408 97-408 Rulings of the Tax Commissioner 10/08/1997 Residency; Military personnel and spouses.
97-407 97-407 Rulings of the Tax Commissioner 10/08/1997 True object of transaction
97-404 97-404 Rulings of the Tax Commissioner 10/06/1997 Rate of license taxes; Real estate broker commissions.