Document # Public Document # Document Type Date Issued Description
97-264 97-264 Rulings of the Tax Commissioner 06/13/1997 Delivery charges and packing costs; Postage and handling charges
97-268 97-268 Rulings of the Tax Commissioner 06/13/1997 BPOL; Wholesale merchants; Fishermen
97-271 97-271 Rulings of the Tax Commissioner 06/12/1997 Services-professional or personal; Medical professionals; Tangible personal property
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
97-265 97-265 Rulings of the Tax Commissioner 06/12/1997 Advertising; In-house marketing promotions
97-257 97-257 Rulings of the Tax Commissioner 06/11/1997 Separately licensable businesses; Retirement facilities
97-258 97-258 Rulings of the Tax Commissioner 06/11/1997 Time limitations for assessment and collection; Limitations period for refund claims
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
97-259 97-259 Rulings of the Tax Commissioner 06/11/1997 Subtractions from federal adjusted gross income; Foreign source income
97-255 97-255 Rulings of the Tax Commissioner 06/10/1997 Advertising; Media advertising
97-254 97-254 Rulings of the Tax Commissioner 06/09/1997 Nonprofit organizations, private schools, and churches; Museums
97-263 97-263 Rulings of the Tax Commissioner 06/09/1997 Residency; Domicile and physical presence; Collection of tax; Penalties; Fraud
97-253 97-253 Rulings of the Tax Commissioner 06/06/1997 Penalties and Interest; Audit penalty; Effect of merger
97-252 97-252 Rulings of the Tax Commissioner 06/04/1997 Gross receipts; Specified threshold
97-250 97-250 Rulings of the Tax Commissioner 06/03/1997 Occasional sales; Business location assets
97-251 97-251 Rulings of the Tax Commissioner 06/03/1997 Situs; Data entry and courier service
97-246 97-246 Rulings of the Tax Commissioner 06/02/1997 Computers, services, and software; Recovery service
06021997 Attorney General's Opinion 06/02/1997 Every locality that issues BPOL for fiscal year period must adopt calendar license year
97-247 97-247 Rulings of the Tax Commissioner 06/02/1997 Aircraft; Basis of tax
97-248 97-248 Rulings of the Tax Commissioner 06/02/1997 Printing; Storage and distribution
97-249 97-249 Rulings of the Tax Commissioner 06/02/1997 Situs; Retail and wholesale activity
97-245 97-245 Rulings of the Tax Commissioner 05/28/1997 Aircraft; State of port base and purchase