Document # Public Document # Document Type Date Issued Description
05271997 Attorney General's Opinion 05/27/1997 Administration of fiduciary accounts are gross receipts subject to local license taxation.
97-244 97-244 Rulings of the Tax Commissioner 05/27/1997 Manufacturing
97-243 97-243 Rulings of the Tax Commissioner 05/27/1997 Statute of limitations; Deficiency assessments; withholding tax
97-242 97-242 Rulings of the Tax Commissioner 05/27/1997 Telecommunications; Calling cards or other tangible personal property
97-234 97-234 Rulings of the Tax Commissioner 05/23/1997 Clean-fuel vehicles and clean-fuel vehicle property; Cumulative application of credit
97-238 97-238 Rulings of the Tax Commissioner 05/23/1997 Nonprofit organizations, Meals
97-236 97-236 Rulings of the Tax Commissioner 05/23/1997 Medical, dental, and optical supplies and drugs; Documentation
97-241 97-241 Rulings of the Tax Commissioner 05/23/1997 Resales; Sales to leasing companies, manufacturers, and distributors
97-233 97-233 Rulings of the Tax Commissioner 05/23/1997 Aircraft purchased out-of-state
97-235 97-235 Rulings of the Tax Commissioner 05/23/1997 Returns of affiliated corporations; First year election of affiliated group
97-237 97-237 Rulings of the Tax Commissioner 05/23/1997 Manufacturing, processing, assembling, or refining; Steel cutting machinery
97-239 97-239 Rulings of the Tax Commissioner 05/23/1997 Advertising; Website design; Video production
97-240 97-240 Rulings of the Tax Commissioner 05/23/1997 Deficiency assessments; Breakdown of tax liability
97-232 97-232 Rulings of the Tax Commissioner 05/21/1997 Federal limitation on taxation of interstate commerce; Activities in excess of solicitation
97-230 97-230 Rulings of the Tax Commissioner 05/19/1997 Liability of corporate officers; Responsible officers
97-231 97-231 Rulings of the Tax Commissioner 05/19/1997 Reimbursements under government contract
97-229 97-229 Rulings of the Tax Commissioner 05/19/1997 Government transactions; Meals and lodging furnished to state or federal employees
97-226 97-226 Rulings of the Tax Commissioner 05/16/1997 Returns of affiliated corporations; Consolidated return
97-228 97-228 Rulings of the Tax Commissioner 05/16/1997 Construction; Contractor's purchases from out-of-state company
97-224 97-224 Rulings of the Tax Commissioner 05/16/1997 Assessment and payment of deficiency; Notice requirement met
97-223 97-223 Rulings of the Tax Commissioner 05/16/1997 Taxes paid by residents to other states; Earned or business income taxed by another state
97-225 97-225 Rulings of the Tax Commissioner 05/16/1997 Telecommunications; Purchase of telecommunications equipment
97-222 97-222 Rulings of the Tax Commissioner 05/16/1997 Transportation equipment; Vehicles; Purchases by contract carrier taxable
97-227 97-227 Rulings of the Tax Commissioner 05/16/1997 Returned goods and repossessions; Restocking fee
97-221 97-221 Rulings of the Tax Commissioner 05/15/1997 Corporate officer's personal liability