Document # Public Document # Document Type Date Issued Description
98-18 98-18 Rulings of the Tax Commissioner 02/06/1998 Mining; Woodyard equipment.
98-17 98-17 Rulings of the Tax Commissioner 02/05/1998 Mining; Cement jobs.
98-16 98-16 Rulings of the Tax Commissioner 02/05/1998 Printing; Laser personalization.
98-15 98-15 Rulings of the Tax Commissioner 02/04/1998 Nonprofits, private schools and churches; Sale to nonprofit hospital corporation
98-14 98-14 Rulings of the Tax Commissioner 02/03/1998 Aircraft based in state/aircraft licensing requirements
98-13 98-13 Rulings of the Tax Commissioner 01/30/1998 Manufacturing, processing, assembling or refining; Steel recycling
98-70 98-70 Rulings of the Tax Commissioner 01/27/1998 Delta Air Lines, Inc., v. W. H. Forst, et al.
98-9 98-9 Rulings of the Tax Commissioner 01/20/1998 Government transactions; Telecommunication equipment purchase.
98-11 98-11 Rulings of the Tax Commissioner 01/20/1998 Occasional sales, including mergers; Sales of hotels in a series.
98-12 98-12 Rulings of the Tax Commissioner 01/20/1998 Services; repair and installation; Installation of workstations
98-10 98-10 Rulings of the Tax Commissioner 01/20/1998 Tax on construction material purchased and used at a sawmill
98-8 98-8 Rulings of the Tax Commissioner 01/19/1998 Agriculture; Custom poultry transport system
98-4 98-4 Rulings of the Tax Commissioner 01/14/1998 Deficiency assessments; Auditor's estimated assessment.
98-7 98-7 Rulings of the Tax Commissioner 01/14/1998 Residency; Change of domicile.
98-5 98-5 Rulings of the Tax Commissioner 01/14/1998 Federal limitation on taxation of interstate commerce; Activity by independent contractors.
98-1 98-57 Tax Bulletins 01/13/1998 Major Business Facility Job Tax Credit, Economically Distressed Areas for 1998
98-3 98-3 Rulings of the Tax Commissioner 01/13/1998 Reorganizations; IRC § 338 election
98-1 98-1 Rulings of the Tax Commissioner 01/13/1998 Taxes paid by residents to other states; Capital gain tax on timber sale.
98-6 98-6 Rulings of the Tax Commissioner 01/13/1998 Deficiency assessment; Audit sample.
98-2 98-2 Rulings of the Tax Commissioner 01/08/1998 Food and grocery items; Resales; Food delivery service, Meals
97-495 97-495 Rulings of the Tax Commissioner 12/30/1997 Transportation equipment; Vehicles, vessels; Tug boat supplies.
97-496 97-496 Rulings of the Tax Commissioner 12/30/1997 Administrative remedies; Proof required to show duplication in audit.
97-494 97-494 Rulings of the Tax Commissioner 12/29/1997 Interest income and stock sale proceeds.
97-492 97-492 Rulings of the Tax Commissioner 12/23/1997 Miscellaneous service enterprises; Monitored alarm systems and monitoring services.
97-487 97-487 Rulings of the Tax Commissioner 12/22/1997 Alternate method of allocation and apportionment; Passive investment