Document # Public Document # Document Type Date Issued Description
97-274 97-274 Rulings of the Tax Commissioner 06/18/1997 Nonprofit organizationsf tangible personal property
97-276 97-276 Rulings of the Tax Commissioner 06/18/1997 Nexus; Out-of-state vendors; Mail order photography
97-275 97-275 Rulings of the Tax Commissioner 06/18/1997 Payroll factor; Air freight company
97-273 97-273 Rulings of the Tax Commissioner 06/16/1997 BPOL; Applying for refund
97-272 97-272 Rulings of the Tax Commissioner 06/16/1997 Taxes paid to other states
97-270 97-270 Rulings of the Tax Commissioner 06/13/1997 BPOL; Evasive taxpayers
97-264 97-264 Rulings of the Tax Commissioner 06/13/1997 Delivery charges and packing costs; Postage and handling charges
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
97-267 97-267 Rulings of the Tax Commissioner 06/13/1997 Returns of affiliated corporations; Consolidated returns; First-year election
97-271 97-271 Rulings of the Tax Commissioner 06/12/1997 Services-professional or personal; Medical professionals; Tangible personal property
97-265 97-265 Rulings of the Tax Commissioner 06/12/1997 Advertising; In-house marketing promotions
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
97-256 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
97-258 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
97-260 97-260 Rulings of the Tax Commissioner 06/11/1997 Taxation of nonresidents; Government contractors
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