Document # Public Document # Document Type Date Issued Description
98-1 98-57 Tax Bulletins 01/13/1998 Major Business Facility Job Tax Credit, Economically Distressed Areas for 1998
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.
98-2 98-2 Rulings of the Tax Commissioner 01/08/1998 Food and grocery items; Resales; Food delivery service, Meals
97-496 97-496 Rulings of the Tax Commissioner 12/30/1997 Administrative remedies; Proof required to show duplication in audit.
97-495 97-495 Rulings of the Tax Commissioner 12/30/1997 Transportation equipment; Vehicles, vessels; Tug boat supplies.
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.
97-489 97-489 Rulings of the Tax Commissioner 12/22/1997 Coalfield Employment Enhancement Tax Credit; Availability of credit to taxpayer making IRC Sec. 338(h)(10) election
97-487 97-487 Rulings of the Tax Commissioner 12/22/1997 Alternate method of allocation and apportionment; Passive investment
97-485 97-485 Rulings of the Tax Commissioner 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
97-5 97-484 Tax Bulletins 12/19/1997 Watercraft Sales and Use Tax; Amendments
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
97-491 97-491 Rulings of the Tax Commissioner 12/19/1997 Construction; Contractor's purchases for exempt organization.
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.
97-482 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.
97-479 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.
97-480 97-480 Rulings of the Tax Commissioner 12/12/1997 Coalfield Employment Enhancement Tax Credit; Computation of employment factor
97-498 97-498 Rulings of the Tax Commissioner 12/10/1997 Returns of estates and trusts; Qualified funeral trusts
97-474 97-474 Rulings of the Tax Commissioner 12/10/1997 Leases and rentals; Property moved from another state.