Document # Public Document # Document Type Date Issued Description
97-382 97-382 Rulings of the Tax Commissioner 09/23/1997 Alternative method of allocation and apportionment; Investment income includable
09221997 Attorney General's Opinion 09/22/1997 Exemptions;Carriers certified as public service corporations
09221997-1 Attorney General's Opinion 09/22/1997 Local sales and use taxes; City excise tax on state university's meals
97-379 97-379 Rulings of the Tax Commissioner 09/19/1997 Publishing and broadcasting; Cable television guide
97-378 97-378 Rulings of the Tax Commissioner 09/19/1997 Printing; Airline magazine
97-380 97-380 Rulings of the Tax Commissioner 09/19/1997 Application of sales and use taxes; Presumption of taxability; Exemption certificates
97-376 97-376 Rulings of the Tax Commissioner 09/18/1997 Taxable income; Modifications to federal taxable income; Adjustments
97-377 97-377 Rulings of the Tax Commissioner 09/18/1997 Printing; Photocopier
97-375 97-375 Rulings of the Tax Commissioner 09/17/1997 Resales; License fee
97-374 97-374 Rulings of the Tax Commissioner 09/17/1997 Services; Miscellaneous service enterprises
97-373 97-373 Rulings of the Tax Commissioner 09/17/1997 Application of sales and use tax; Site fees
97-372 97-372 Rulings of the Tax Commissioner 09/16/1997 Government transactions; Purchases on behalf of government
97-370 97-370 Rulings of the Tax Commissioner 09/16/1997 Nonprofit organizations, private schools, and churches; HIV/AIDS patient services
97-369 97-369 Rulings of the Tax Commissioner 09/15/1997 Application of sales and use taxes; Nexus of retailer/dealer
09151997 Attorney General's Opinion 09/15/1997 Constitutional authorization of property exemptions; Proposed exemption for vehicles constitutional
97-368 97-368 Rulings of the Tax Commissioner 09/12/1997 Returns of affiliated corporations; Filing status change request
97-367 97-367 Rulings of the Tax Commissioner 09/11/1997 Returns of affiliated corporations; Filing status change request
09111997 Attorney General's Opinion 09/11/1997 Constitutional limitation on assessments; Local land use assessment
97-364 97-364 Rulings of the Tax Commissioner 09/10/1997 Penalties and Interest; First time audit
97-366 97-366 Rulings of the Tax Commissioner 09/10/1997 Time limitations for assessment and collection; Timeliness of requests
97-365 97-365 Rulings of the Tax Commissioner 09/10/1997 Nonprofit organizations, private schools, and churches; Cancer patient services
97-363 97-363 Rulings of the Tax Commissioner 09/09/1997 Deficiency assessments; Sampling method
97-362 97-362 Rulings of the Tax Commissioner 09/08/1997 Low budget entertainment videos subject to licensure
09081997 Attorney General's Opinion 09/08/1997 Tax of alcoholic and nonalcoholic beverages not served as part of meal.
Administration of local meals tax
97-439 97-439 Rulings of the Tax Commissioner 09/08/1997 Price manipulation and intercorporate transactions; Royalties paid to affiliates