Document # Public Document # Document Type Date Issued Description
02251998 Attorney General's Opinion 02/25/1998 Real estate defined;Classification of real property
98-36 98-36 Rulings of the Tax Commissioner 02/24/1998 Construction; Kitchen equipment supplier.
98-37 98-37 Rulings of the Tax Commissioner 02/24/1998 Gross receipts from retail sales; Economic hardship deduction
98-32 98-32 Rulings of the Tax Commissioner 02/23/1998 Advertising; Media advertising
98-34 98-34 Rulings of the Tax Commissioner 02/23/1998 Government transactions; Purchases by telecommunication contractor.
98-35 98-35 Rulings of the Tax Commissioner 02/23/1998 Manufacturing, processing, assembling or refining; Fabrication of plumbing fixtures, pipes and fittings
98-33 98-33 Rulings of the Tax Commissioner 02/23/1998 Printing; Mailing services.
98-29 98-29 Rulings of the Tax Commissioner 02/20/1998 Exemption certificates; Certificates secured after audit.
98-30 98-30 Rulings of the Tax Commissioner 02/20/1998 Interstate transactions; Property held for delivery out-of-state.
98-31 98-31 Rulings of the Tax Commissioner 02/20/1998 Food and grocery items; Catering; Fund-raising sales; Supplies
98-28 98-28 Rulings of the Tax Commissioner 02/19/1998 Services; repair and installation; Separately stated charges.
98-27 98-27 Rulings of the Tax Commissioner 02/19/1998 Occasional sales; Government entity making sales; Marine terminal tangible personal property
98-26 98-26 Rulings of the Tax Commissioner 02/13/1998 Services; repair and installation; Engineering and installation of security system.
98-24 98-24 Rulings of the Tax Commissioner 02/13/1998 Vendor registration; Separate certificates of registration.
98-25 98-25 Rulings of the Tax Commissioner 02/13/1998 Resales; Food purchases for resale at party exempt
98-23 98-23 Rulings of the Tax Commissioner 02/12/1998 Advertising; Purchases of tangible personal property for resale, not advertising
98-21 98-21 Rulings of the Tax Commissioner 02/11/1998 Construction; Seller of kitchen equipment.
98-22 98-22 Rulings of the Tax Commissioner 02/11/1998 Manufacturing, processing, assembling, or refining; Carpet storage racks.
98-19 98-19 Rulings of the Tax Commissioner 02/09/1998 Computers, services, and software; Maintenance agreement.
98-20 98-20 Rulings of the Tax Commissioner 02/09/1998 Food and grocery items; Menu prices.
98-18 98-18 Rulings of the Tax Commissioner 02/06/1998 Mining; Woodyard equipment.
98-16 98-16 Rulings of the Tax Commissioner 02/05/1998 Printing; Laser personalization.
98-17 98-17 Rulings of the Tax Commissioner 02/05/1998 Mining; Cement jobs.
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