Document # Public Document # Document Type Date Issued Description
97-370 97-370 Rulings of the Tax Commissioner 09/16/1997 Nonprofit organizations, private schools, and churches; HIV/AIDS patient services
97-371 97-371 Rulings of the Tax Commissioner 09/16/1997 Nonprofit organizations, private schools, and churches; Cancer treatment, detection, and prevention
97-372 97-372 Rulings of the Tax Commissioner 09/16/1997 Government transactions; Purchases on behalf of government
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
97-367 97-367 Rulings of the Tax Commissioner 09/11/1997 Returns of affiliated corporations; Filing status change request
09111997 Attorney General's Opinion 09/11/1997 Constitutional limitation on assessments; Local land use assessment
97-364 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
97-362 97-362 Rulings of the Tax Commissioner 09/08/1997 Low budget entertainment videos subject to licensure
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
97-360 97-360 Rulings of the Tax Commissioner 09/05/1997 Filing an amended return; Extended filing date
97-359 97-359 Rulings of the Tax Commissioner 09/04/1997 Coalfield Employment Enhancement Tax Credit
97-361 97-361 Rulings of the Tax Commissioner 09/04/1997 Aircraft; Sale/lease
97-358 97-358 Rulings of the Tax Commissioner 09/03/1997 Exemption certificates; Certificates of exemption
97-353 97-353 Rulings of the Tax Commissioner 08/29/1997 Occasional sales, including mergers; Restaurants
97-351 97-351 Rulings of the Tax Commissioner 08/29/1997 Exemption certificates; Blanket exemptions; Substantial conformance
97-356 97-356 Rulings of the Tax Commissioner 08/29/1997 In general; Net operating loss carryover
97-354 97-354 Rulings of the Tax Commissioner 08/29/1997 Resales; Refund from vendor for erroneous tax payment
97-352 97-352 Rulings of the Tax Commissioner 08/29/1997 Leases and rentals; Allocation of tangible personal property
97-350 97-350 Rulings of the Tax Commissioner 08/29/1997 Manufacturing, processing, assembling, or refining; "Used directly'