97-266 |
97-266 |
Rulings of the Tax Commissioner |
06/13/1997 |
Nexus; Out-of-state vendors; Construction; Retailer v. contractor |
97-268 |
97-268 |
Rulings of the Tax Commissioner |
06/13/1997 |
BPOL; Wholesale merchants; Fishermen |
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 |
97-269 |
97-269 |
Rulings of the Tax Commissioner |
06/12/1997 |
Value of decedent's estate |
97-265 |
97-265 |
Rulings of the Tax Commissioner |
06/12/1997 |
Advertising; In-house marketing promotions |
97-258 |
97-258 |
Rulings of the Tax Commissioner |
06/11/1997 |
Time limitations for assessment and collection; Limitations period for refund claims |
97-256 |
97-256 |
Rulings of the Tax Commissioner |
06/11/1997 |
Leases and rentals; Computer leases |
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 |
97-260 |
97-260 |
Rulings of the Tax Commissioner |
06/11/1997 |
Taxation of nonresidents; Government contractors |
97-261 |
97-261 |
Rulings of the Tax Commissioner |
06/11/1997 |
Sales factor; Special rule for airlines |
97-255 |
97-255 |
Rulings of the Tax Commissioner |
06/10/1997 |
Advertising; Media advertising |
97-263 |
97-263 |
Rulings of the Tax Commissioner |
06/09/1997 |
Residency; Domicile and physical presence; Collection of tax; Penalties; Fraud |
97-254 |
97-254 |
Rulings of the Tax Commissioner |
06/09/1997 |
Nonprofit organizations, private schools, and churches; Museums |
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 |
97-248 |
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 |
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 |
97-246 |
97-246 |
Rulings of the Tax Commissioner |
06/02/1997 |
Computers, services, and software; Recovery service |
97-245 |
97-245 |
Rulings of the Tax Commissioner |
05/28/1997 |
Aircraft; State of port base and purchase |