Document # Public Document # Document Type Date Issued Description
98-66 98-66 Rulings of the Tax Commissioner 04/09/1998 Nonprofit organizations, private schools, and churches; Nonprofit hospitals; Resales
98-67 98-67 Rulings of the Tax Commissioner 04/09/1998 Application of sales and use taxes; Out-of-state catalog retailer.
98-68 98-68 Rulings of the Tax Commissioner 04/08/1998 Services; Miscellaneous service enterprises; Plant care services.
98-65 98-65 Rulings of the Tax Commissioner 03/30/1998 Services; Miscellaneous service enterprises; Locksmiths
98-3 98-59 Tax Bulletins 03/30/1998 Interest Rates; Second Quarter 1998
98-64 98-64 Rulings of the Tax Commissioner 03/27/1998 Occasional sales, including mergers; Construction equipment
98-62 98-62 Rulings of the Tax Commissioner 03/25/1998 Returns of affiliated corporations; First-year election of affiliated group.
98-61 98-61 Rulings of the Tax Commissioner 03/25/1998 Extension of time for filing returns; Due date of short period return.
98-63 98-63 Rulings of the Tax Commissioner 03/25/1998 Alternate method of allocation and apportionment; Investment income.
98-60 98-60 Rulings of the Tax Commissioner 03/24/1998 Taxable income of partners; Unified return net operating loss.
98-55 98-55 Rulings of the Tax Commissioner 03/18/1998 Returns of affiliated corporations; Request to change filing status from separate to consolidated.
98-56 98-56 Rulings of the Tax Commissioner 03/18/1998 Returns of affiliated corporations; Request to change filing status from combined to separate.
98-53 98-53 Rulings of the Tax Commissioner 03/17/1998 Returns of affiliated corporations; Request to change filing status from separate to combined.
98-54 98-54 Rulings of the Tax Commissioner 03/17/1998 Domestic international sales corporations (DISCS), interest charge DISCs, and foreign sales corporations (FSCs); Commissions paid to FSC.
98-2 98-58 Tax Bulletins 03/16/1998 Payment of tax; Electronic funds transfer
98-52 98-52 Rulings of the Tax Commissioner 03/16/1998 Motor vehicle parts retailer
98-50 98-50 Rulings of the Tax Commissioner 03/12/1998 Exceptions; Group of medical physicians.
98-51 98-51 Rulings of the Tax Commissioner 03/12/1998 Advertising; Printing; Laser personalization services and stock photographs.
98-48 98-48 Rulings of the Tax Commissioner 03/11/1998 Exemption certificates; Supplier of commercial vessels.
98-47 98-47 Rulings of the Tax Commissioner 03/11/1998 Manufacturing, processing, assembling, or refining; Packaging; Pallets and dust collector.
98-46 98-46 Rulings of the Tax Commissioner 03/11/1998 BPOL tax liability of real estate brokers and agents
98-49 98-49 Rulings of the Tax Commissioner 03/11/1998 Audit sample, applied purchase sample and the same error factor of one restaurant to the other locations.
98-45 98-45 Rulings of the Tax Commissioner 03/10/1998 Services; Miscellaneous service enterprises; Taxation of custom mailing lists.
98-44 98-44 Rulings of the Tax Commissioner 03/09/1998 Taxable income, in general; Roth IRAs.
98-41 98-41 Rulings of the Tax Commissioner 03/06/1998 Retail and commission merchants' gross receipts; Deduction of out-of-state revenue from gross receipts