Document # Public Document # Document Type Date Issued Description
97-307 97-307 Rulings of the Tax Commissioner 07/22/1997 Taxpayers do not qualify as corporate officers as defined under the statute
97-308 97-308 Rulings of the Tax Commissioner 07/22/1997 Payroll factor might be excluded in apportionment of gross receipts
97-305 97-305 Rulings of the Tax Commissioner 07/18/1997 Exceptions; Wholesaler with no definite place of business in locality not taxable
97-306 97-306 Rulings of the Tax Commissioner 07/18/1997 Telecommunications; Telecommunications equipment used by Internet provider
97-304 97-304 Rulings of the Tax Commissioner 07/18/1997 Film processing was taxable
97-303 97-303 Rulings of the Tax Commissioner 07/16/1997 Deficiency assessments; Audit method for estimating sales upheld
97-302 97-302 Rulings of the Tax Commissioner 07/11/1997 Application for refund; Refund to customer
97-301 97-301 Rulings of the Tax Commissioner 07/07/1997 Taxes paid by residents to other states; Border credit denied for taxes paid on business income
97-297 97-297 Rulings of the Tax Commissioner 06/30/1997 Manufacturing, processing, assembling, or refining; Dual capacity fabricator
97-300 97-300 Legislative Summaries 06/30/1997 1997 Legislative Summary
97-296 97-296 Rulings of the Tax Commissioner 06/30/1997 Nonprofit organizations, private schools, and churches; Community center denied exemption
97-299 97-299 Rulings of the Tax Commissioner 06/30/1997 Pollution control and cleanup equipment; Water filters
97-295 97-295 Rulings of the Tax Commissioner 06/27/1997 Construction; Excavating contractor
97-292 97-292 Rulings of the Tax Commissioner 06/27/1997 Transport escort services and expenses
97-291 97-291 Rulings of the Tax Commissioner 06/27/1997 Taxable income-modifications to federal taxable income; Environmental tax
97-298 97-298 Rulings of the Tax Commissioner 06/27/1997 Deficiency assessments; Purchase markup method
97-294 97-294 Rulings of the Tax Commissioner 06/27/1997 Definite place of business; Auto safety educator
97-293 97-293 Rulings of the Tax Commissioner 06/27/1997 Protective claim for refund
97-290 97-290 Rulings of the Tax Commissioner 06/26/1997 Price manipulation and intercorporate transactions; Income consolidation
97-289 97-289 Rulings of the Tax Commissioner 06/26/1997 Delivery charges and packing costs; Transportation charges
97-288 97-288 Rulings of the Tax Commissioner 06/26/1997 Price manipulation and intercorporate transactions; Consolidation resulting from intercorporate transactions
97-287 97-287 Rulings of the Tax Commissioner 06/26/1997 Exempt organizations; Federally exempt business league
97-286 97-286 Rulings of the Tax Commissioner 06/25/1997 Manufacturing, processing, assembling, or refining; Recording producer
97-284 97-284 Rulings of the Tax Commissioner 06/25/1997 Apportionment of laboratory's gross receipts
97-285 97-285 Rulings of the Tax Commissioner 06/25/1997 Alternate methods; Allocation of rental income