Document # Public Document # Document Type Date Issued Description
97-471 97-471 Rulings of the Tax Commissioner 12/05/1997 Interstate transactions
97-470 97-470 Rulings of the Tax Commissioner 12/05/1997 Exceptions; Machinery design and fabrication business.
12041997 Attorney General's Opinion 12/04/1997 Government subcontractors; Purchases by jail facilities
12021997 Attorney General's Opinion 12/02/1997 Real estate devoted to agricultural, horticultural, forest, or open-space use; Land Preservation
97-468 97-468 Rulings of the Tax Commissioner 12/02/1997 Printing; Laser personalization
97-467 97-467 Rulings of the Tax Commissioner 12/02/1997 Auctions; Livestock auction sales.
12011997 Attorney General's Opinion 12/01/1997 Limitations on rate of license taxes; Wholesale merchants; Situs of purchases
97-465 97-465 Rulings of the Tax Commissioner 11/24/1997 Nonprofit organizations, Bingo gaming supplies sold to charitable organizations.
97-464 97-464 Rulings of the Tax Commissioner 11/21/1997 Construction; Multiple purchases of personal property used in construction.
97-461 97-461 Rulings of the Tax Commissioner 11/19/1997 Services; Professional or personal; Sale and spreading of pesticide.
97-462 97-462 Rulings of the Tax Commissioner 11/19/1997 Leases and rentals; Golf balls.
97-466 97-466 Rulings of the Tax Commissioner 11/19/1997 Leases and rentals; Resales; Hotel's sublease of furniture and fixtures
97-460 97-460 Rulings of the Tax Commissioner 11/19/1997 Food and grocery items; Tax included in sales price.
97-463 97-463 Rulings of the Tax Commissioner 11/19/1997 Resales; Middlemen's collection responsibility.
97-455 97-455 Rulings of the Tax Commissioner 11/18/1997 Alternate method of allocation and apportionment; Request for alternative method.
97-457 97-457 Rulings of the Tax Commissioner 11/18/1997 Resident estates and trusts; Defined; Bank reorganization of trust operation
97-456 97-456 Rulings of the Tax Commissioner 11/18/1997 Audit, nonbusiness income disallowed.
97-459 97-459 Rulings of the Tax Commissioner 11/18/1997 Out-of-state computer maintenance company.
97-458 97-458 Rulings of the Tax Commissioner 11/17/1997 Purchases of recycling machinery and equipment; Acquiring corporation's redemption of merged subsidiary's unused credit.
97-453 97-453 Rulings of the Tax Commissioner 11/14/1997 Occasional sales, including mergers; Reorganization.
97-451 97-451 Rulings of the Tax Commissioner 11/14/1997 Returns of affiliated corporations; Request to change filing status from separate to consolidated.
97-452 97-452 Rulings of the Tax Commissioner 11/14/1997 Returns of affiliated corporations; Request to change filing status from separate to combined.
97-454 97-454 Rulings of the Tax Commissioner 11/14/1997 Agriculture; Hog parlor penning and equipment systems.
97-450 97-450 Rulings of the Tax Commissioner 11/13/1997 Exceptions; Dental laboratory.
97-448 97-448 Rulings of the Tax Commissioner 11/12/1997 Occasional sales, including mergers; Sale of business assets in series of transactions.