Document # Public Document # Document Type Date Issued Description
97-377 97-377 Rulings of the Tax Commissioner 09/18/1997 Printing; Photocopier
97-376 97-376 Rulings of the Tax Commissioner 09/18/1997 Taxable income; Modifications to federal taxable income; Adjustments
97-373 97-373 Rulings of the Tax Commissioner 09/17/1997 Application of sales and use tax; Site fees
97-374 97-374 Rulings of the Tax Commissioner 09/17/1997 Services; Miscellaneous service enterprises
97-375 97-375 Rulings of the Tax Commissioner 09/17/1997 Resales; License fee
97-370 97-370 Rulings of the Tax Commissioner 09/16/1997 Nonprofit organizations, private schools, and churches; HIV/AIDS patient services
97-372 97-372 Rulings of the Tax Commissioner 09/16/1997 Government transactions; Purchases on behalf of government
97-371 97-371 Rulings of the Tax Commissioner 09/16/1997 Nonprofit organizations, private schools, and churches; Cancer treatment, detection, and prevention
09151997 Attorney General's Opinion 09/15/1997 Constitutional authorization of property exemptions; Proposed exemption for vehicles constitutional
97-369 97-369 Rulings of the Tax Commissioner 09/15/1997 Application of sales and use taxes; Nexus of retailer/dealer
97-368 97-368 Rulings of the Tax Commissioner 09/12/1997 Returns of affiliated corporations; Filing status change request
09111997 Attorney General's Opinion 09/11/1997 Constitutional limitation on assessments; Local land use assessment
97-367 97-367 Rulings of the Tax Commissioner 09/11/1997 Returns of affiliated corporations; Filing status change request
97-364 97-364 Rulings of the Tax Commissioner 09/10/1997 Penalties and Interest; First time audit
97-365 97-365 Rulings of the Tax Commissioner 09/10/1997 Nonprofit organizations, private schools, and churches; Cancer patient services
97-366 97-366 Rulings of the Tax Commissioner 09/10/1997 Time limitations for assessment and collection; Timeliness of requests
97-363 97-363 Rulings of the Tax Commissioner 09/09/1997 Deficiency assessments; Sampling method
09081997 Attorney General's Opinion 09/08/1997 Tax of alcoholic and nonalcoholic beverages not served as part of meal.
Administration of local meals tax
97-439 97-439 Rulings of the Tax Commissioner 09/08/1997 Price manipulation and intercorporate transactions; Royalties paid to affiliates
97-362 97-362 Rulings of the Tax Commissioner 09/08/1997 Low budget entertainment videos subject to licensure
97-360 97-360 Rulings of the Tax Commissioner 09/05/1997 Filing an amended return; Extended filing date
97-361 97-361 Rulings of the Tax Commissioner 09/04/1997 Aircraft; Sale/lease
97-359 97-359 Rulings of the Tax Commissioner 09/04/1997 Coalfield Employment Enhancement Tax Credit
97-358 97-358 Rulings of the Tax Commissioner 09/03/1997 Exemption certificates; Certificates of exemption
97-354 97-354 Rulings of the Tax Commissioner 08/29/1997 Resales; Refund from vendor for erroneous tax payment