Document # Public Document # Document Type Date Issued Description
97-220 97-220 Rulings of the Tax Commissioner 05/15/1997 Penalties and Interest; Waiver of penalty
97-215 97-215 Rulings of the Tax Commissioner 05/12/1997 Collection of tax generally; Valid assessment in absence of contrary evidence
97-219 97-219 Rulings of the Tax Commissioner 05/07/1997 Subtractions from federal adjusted gross income; Occupational disability income
97-218 97-218 Rulings of the Tax Commissioner 05/06/1997 Tax base; Vending machine sales; Computation of tax
97-217 97-217 Rulings of the Tax Commissioner 05/05/1997 Exceptions; Newspapers
97-216 97-216 Rulings of the Tax Commissioner 05/02/1997 Publishing and broadcasting
97-214 97-214 Rulings of the Tax Commissioner 04/30/1997 Government transactions; Task integration
97-213 97-213 Rulings of the Tax Commissioner 04/30/1997 Services, professional or personal; Internet
97-209 97-209 Rulings of the Tax Commissioner 04/29/1997 Nonprofit organizations, organization not exempt
97-210 97-210 Rulings of the Tax Commissioner 04/29/1997 Manufacturing, processing, assembling or refining; Lumber wholesaler
97-208 97-208 Rulings of the Tax Commissioner 04/29/1997 Consumer liability; Tax as legal debt of purchaser
97-211 97-211 Rulings of the Tax Commissioner 04/29/1997 Nonprofit organizations, private schools and churches; School bus service
97-207 97-207 Rulings of the Tax Commissioner 04/28/1997 Taxable Income; Modifications to Federal Taxable Income; Foreign source income reduced to zero
97-206 97-206 Rulings of the Tax Commissioner 04/28/1997 Audit procedures; Sample period rejected
97-201 97-201 Rulings of the Tax Commissioner 04/25/1997 Contracting business; L-P gas supplier
97-200 97-200 Rulings of the Tax Commissioner 04/25/1997 Retailers and wholesalers
97-199 97-199 Rulings of the Tax Commissioner 04/25/1997 Character of occasional sales; Series of transactions
97-198 97-198 Rulings of the Tax Commissioner 04/25/1997 Returns of affiliated corporations; Elections
97-204 97-204 Rulings of the Tax Commissioner 04/24/1997 Nonprofit organizations, private schools, and churches; T-shirts sales to churches not exempt
97-205 97-205 Rulings of the Tax Commissioner 04/22/1997 Audit procedures; Sampling accepted over tax schedules
97-193 97-193 Rulings of the Tax Commissioner 04/21/1997 Reorganizations; Survival of net operating loss deduction
97-197 97-197 Rulings of the Tax Commissioner 04/21/1997 Nonprofit organizations, private schools, and churches; Educational corporation
97-194 97-194 Rulings of the Tax Commissioner 04/21/1997 Statutory and alternate methods; Taxpayer's burden of proof
97-196 97-196 Rulings of the Tax Commissioner 04/21/1997 Medical, dental and optical supplies and drugs; Nonprescription and disposable medical supplies
97-191 97-191 Rulings of the Tax Commissioner 04/21/1997 Air conditioning service