Document # Public Document # Document Type Date Issued Description
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
97-361 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
97-356 97-356 Rulings of the Tax Commissioner 08/29/1997 In general; Net operating loss carryover
97-351 97-351 Rulings of the Tax Commissioner 08/29/1997 Exemption certificates; Blanket exemptions; Substantial conformance
97-353 97-353 Rulings of the Tax Commissioner 08/29/1997 Occasional sales, including mergers; Restaurants
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'
97-355 97-355 Rulings of the Tax Commissioner 08/29/1997 Nonresident estates and trusts; Taxable income; Canadian trust income
97-343 97-343 Rulings of the Tax Commissioner 08/28/1997 Limited liability companies; Filing requirements
97-344 97-344 Rulings of the Tax Commissioner 08/28/1997 Exceptions; Taxicabs
97-345 97-345 Rulings of the Tax Commissioner 08/28/1997 Reorganizations: issues related to mergers and acquisitions; Net operating loss deduction permitted
97-357 97-357 Rulings of the Tax Commissioner 08/28/1997 Publishing and broadcasting; Game programs
97-348 97-348 Rulings of the Tax Commissioner 08/28/1997 Penalties and Interest; Penalty for deficiency
97-349 97-349 Rulings of the Tax Commissioner 08/28/1997 Manufacturing; Research and development; Charitable organization
97-347 97-347 Rulings of the Tax Commissioner 08/28/1997 Beauty salon providing therapeutic massages
97-346 97-346 Rulings of the Tax Commissioner 08/28/1997 Telecommunications; Collectible prepaid telephone cards
97-332 97-332 Rulings of the Tax Commissioner 08/27/1997 Occasional sales, including mergers; Federally nonrecognized transfer of assets in reorganization exempt
97-334 97-334 Rulings of the Tax Commissioner 08/27/1997 Limited liability companies; Unified nonresident tax returns
97-335 97-335 Rulings of the Tax Commissioner 08/27/1997 Limited liability companies; Unified nonresident tax returns