Document # Public Document # Document Type Date Issued Description
97-449 97-449 Rulings of the Tax Commissioner 11/12/1997 Returns of affiliated corporations filing consolidated
97-447 97-447 Rulings of the Tax Commissioner 11/10/1997 Federal limitation on taxation of interstate commerce; Activities of salespersons
97-446 97-446 Rulings of the Tax Commissioner 11/07/1997 Advertising; Media advertising services exempt.
97-443 97-443 Rulings of the Tax Commissioner 11/06/1997 Construction; Materials purchased for use in another state.
97-445 97-445 Rulings of the Tax Commissioner 11/05/1997 Audit adjustments
97-442 97-442 Rulings of the Tax Commissioner 11/05/1997 Government transactions; Contractor's purchases on behalf of government.
97-444 97-444 Rulings of the Tax Commissioner 11/03/1997 Nonprofit organizations, Nonprofit disease education organization.
97-438 97-438 Rulings of the Tax Commissioner 10/31/1997 Wages subject to withholding; Employee's reporting responsibilities.
97-436 97-436 Rulings of the Tax Commissioner 10/31/1997 Refunds of tax; Statute of limitations.
97-440 97-440 Rulings of the Tax Commissioner 10/31/1997 Delivery charges and packing costs; Transportation costs.
97-437 97-437 Rulings of the Tax Commissioner 10/31/1997 Occasional sales; Construction equipment; Use tax liability of purchaser.
97-435 97-435 Rulings of the Tax Commissioner 10/30/1997 Construction; Construction contractors engaged in manufacturing.
97-441 97-441 Rulings of the Tax Commissioner 10/29/1997 Audit assessing tax, interest and penalty
97-433 97-433 Rulings of the Tax Commissioner 10/29/1997 Medical, dental and optical supplies and drugs; Prescription medicines and medical aids.
97-434 97-434 Rulings of the Tax Commissioner 10/29/1997 Liability of corporate officers
10281997 Attorney General's Opinion 10/28/1997 Fair market value of property devoted to agricultural use
97-428 97-428 Rulings of the Tax Commissioner 10/27/1997 Occasional sales, including mergers; Personal property held for sale.
97-430 97-430 Rulings of the Tax Commissioner 10/27/1997 Manufacturing
97-429 97-429 Rulings of the Tax Commissioner 10/27/1997 Manufacturing, Research and development.
97-431 97-431 Rulings of the Tax Commissioner 10/24/1997 Definite place of business.
97-432 97-432 Rulings of the Tax Commissioner 10/24/1997 Out-of-state locksmith; Definite place of business
97-426 97-426 Rulings of the Tax Commissioner 10/24/1997 Amended return
97-427 97-427 Rulings of the Tax Commissioner 10/24/1997 Exceptions; Manufacturing vs. service
97-425 97-425 Rulings of the Tax Commissioner 10/21/1997 Services; Professional or personal
97-421 97-421 Rulings of the Tax Commissioner 10/20/1997 Persons renting residential or commercial property.