Document # Public Document # Document Type Date Issued Description
98-13 98-13 Rulings of the Tax Commissioner 01/30/1998 Manufacturing, processing, assembling or refining; Steel recycling
98-70 98-70 Rulings of the Tax Commissioner 01/27/1998 Delta Air Lines, Inc., v. W. H. Forst, et al.
98-9 98-9 Rulings of the Tax Commissioner 01/20/1998 Government transactions; Telecommunication equipment purchase.
98-10 98-10 Rulings of the Tax Commissioner 01/20/1998 Tax on construction material purchased and used at a sawmill
98-11 98-11 Rulings of the Tax Commissioner 01/20/1998 Occasional sales, including mergers; Sales of hotels in a series.
98-12 98-12 Rulings of the Tax Commissioner 01/20/1998 Services; repair and installation; Installation of workstations
98-8 98-8 Rulings of the Tax Commissioner 01/19/1998 Agriculture; Custom poultry transport system
98-5 98-5 Rulings of the Tax Commissioner 01/14/1998 Federal limitation on taxation of interstate commerce; Activity by independent contractors.
98-4 98-4 Rulings of the Tax Commissioner 01/14/1998 Deficiency assessments; Auditor's estimated assessment.
98-7 98-7 Rulings of the Tax Commissioner 01/14/1998 Residency; Change of domicile.
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.
98-3 98-3 Rulings of the Tax Commissioner 01/13/1998 Reorganizations; IRC § 338 election
98-6 98-6 Rulings of the Tax Commissioner 01/13/1998 Deficiency assessment; Audit sample.
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.
97-487 97-487 Rulings of the Tax Commissioner 12/22/1997 Alternate method of allocation and apportionment; Passive investment
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
97-484 97-484 Rulings of the Tax Commissioner 12/19/1997 Tax Bulletin
97-491 97-491 Rulings of the Tax Commissioner 12/19/1997 Construction; Contractor's purchases for exempt organization.
97-5 97-484 Tax Bulletins 12/19/1997 Watercraft Sales and Use Tax; Amendments
97-6 97-485 Tax Bulletins 12/19/1997 Interest Rates; First Quarter 1998