Document # Public Document # Document Type Date Issued Description
97-290 97-290 Rulings of the Tax Commissioner 06/26/1997 Price manipulation and intercorporate transactions; Income consolidation
97-284 97-284 Rulings of the Tax Commissioner 06/25/1997 Apportionment of laboratory's gross receipts
97-286 97-286 Rulings of the Tax Commissioner 06/25/1997 Manufacturing, processing, assembling, or refining; Recording producer
97-285 97-285 Rulings of the Tax Commissioner 06/25/1997 Alternate methods; Allocation of rental income
97-282 97-282 Rulings of the Tax Commissioner 06/24/1997 Taxicab Exceptions
97-283 97-283 Rulings of the Tax Commissioner 06/24/1997 Aircraft; Dealer's personal use; delinquent tax; Penalties and interest; Waiver
97-280 97-280 Rulings of the Tax Commissioner 06/24/1997 Agriculture; Communications equipment
97-281 97-281 Rulings of the Tax Commissioner 06/24/1997 Change in method of filing; Consolidated or combined returns
97-279 97-279 Rulings of the Tax Commissioner 06/23/1997 BPOL application
97-278 97-278 Rulings of the Tax Commissioner 06/20/1997 Interest Rates Third Quarter 1997
97-3 97-278 Tax Bulletins 06/20/1997 Interest Rates; Third Quarter 1997
97-277 97-277 Rulings of the Tax Commissioner 06/19/1997 Simultaneous BPOL tax and BPOL fee
97-276 97-276 Rulings of the Tax Commissioner 06/18/1997 Nexus; Out-of-state vendors; Mail order photography
97-275 97-275 Rulings of the Tax Commissioner 06/18/1997 Payroll factor; Air freight company
97-274 97-274 Rulings of the Tax Commissioner 06/18/1997 Nonprofit organizationsf tangible personal property
97-273 97-273 Rulings of the Tax Commissioner 06/16/1997 BPOL; Applying for refund
97-272 97-272 Rulings of the Tax Commissioner 06/16/1997 Taxes paid to other states
97-268 97-268 Rulings of the Tax Commissioner 06/13/1997 BPOL; Wholesale merchants; Fishermen
97-267 97-267 Rulings of the Tax Commissioner 06/13/1997 Returns of affiliated corporations; Consolidated returns; First-year election
97-266 97-266 Rulings of the Tax Commissioner 06/13/1997 Nexus; Out-of-state vendors; Construction; Retailer v. contractor
97-264 97-264 Rulings of the Tax Commissioner 06/13/1997 Delivery charges and packing costs; Postage and handling charges
97-270 97-270 Rulings of the Tax Commissioner 06/13/1997 BPOL; Evasive taxpayers
97-265 97-265 Rulings of the Tax Commissioner 06/12/1997 Advertising; In-house marketing promotions
97-271 97-271 Rulings of the Tax Commissioner 06/12/1997 Services-professional or personal; Medical professionals; Tangible personal property
97-269 97-269 Rulings of the Tax Commissioner 06/12/1997 Value of decedent's estate