Document # Public Document # Document Type Date Issued Description
97-283 97-283 Rulings of the Tax Commissioner 06/24/1997 Aircraft; Dealer's personal use; delinquent tax; Penalties and interest; Waiver
97-279 97-279 Rulings of the Tax Commissioner 06/23/1997 BPOL application
97-3 97-278 Tax Bulletins 06/20/1997 Interest Rates; Third Quarter 1997
97-278 97-278 Rulings of the Tax Commissioner 06/20/1997 Interest Rates Third Quarter 1997
97-277 97-277 Rulings of the Tax Commissioner 06/19/1997 Simultaneous BPOL tax and BPOL fee
97-274 97-274 Rulings of the Tax Commissioner 06/18/1997 Nonprofit organizationsf tangible personal property
97-275 97-275 Rulings of the Tax Commissioner 06/18/1997 Payroll factor; Air freight company
97-276 97-276 Rulings of the Tax Commissioner 06/18/1997 Nexus; Out-of-state vendors; Mail order photography
97-272 97-272 Rulings of the Tax Commissioner 06/16/1997 Taxes paid to other states
97-273 97-273 Rulings of the Tax Commissioner 06/16/1997 BPOL; Applying for refund
97-268 97-268 Rulings of the Tax Commissioner 06/13/1997 BPOL; Wholesale merchants; Fishermen
97-264 97-264 Rulings of the Tax Commissioner 06/13/1997 Delivery charges and packing costs; Postage and handling charges
97-266 97-266 Rulings of the Tax Commissioner 06/13/1997 Nexus; Out-of-state vendors; Construction; Retailer v. contractor
97-270 97-270 Rulings of the Tax Commissioner 06/13/1997 BPOL; Evasive taxpayers
97-267 97-267 Rulings of the Tax Commissioner 06/13/1997 Returns of affiliated corporations; Consolidated returns; First-year election
97-269 97-269 Rulings of the Tax Commissioner 06/12/1997 Value of decedent's estate
97-262 97-262 Rulings of the Tax Commissioner 06/12/1997 Nexus; Out-of-state vendors; Mail order sales
97-271 97-271 Rulings of the Tax Commissioner 06/12/1997 Services-professional or personal; Medical professionals; Tangible personal property
97-265 97-265 Rulings of the Tax Commissioner 06/12/1997 Advertising; In-house marketing promotions
97-261 97-261 Rulings of the Tax Commissioner 06/11/1997 Sales factor; Special rule for airlines
97-256 97-256 Rulings of the Tax Commissioner 06/11/1997 Leases and rentals; Computer leases
97-260 97-260 Rulings of the Tax Commissioner 06/11/1997 Taxation of nonresidents; Government contractors
97-257 97-257 Rulings of the Tax Commissioner 06/11/1997 Separately licensable businesses; Retirement facilities
97-259 97-259 Rulings of the Tax Commissioner 06/11/1997 Subtractions from federal adjusted gross income; Foreign source income
97-258 97-258 Rulings of the Tax Commissioner 06/11/1997 Time limitations for assessment and collection; Limitations period for refund claims