Document # Public Document # Document Type Date Issued Description
97-251 97-251 Rulings of the Tax Commissioner 06/03/1997 Situs; Data entry and courier service
97-250 97-250 Rulings of the Tax Commissioner 06/03/1997 Occasional sales; Business location assets
06021997 Attorney General's Opinion 06/02/1997 Every locality that issues BPOL for fiscal year period must adopt calendar license year
97-246 97-246 Rulings of the Tax Commissioner 06/02/1997 Computers, services, and software; Recovery 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
97-247 97-247 Rulings of the Tax Commissioner 06/02/1997 Aircraft; Basis of tax
97-245 97-245 Rulings of the Tax Commissioner 05/28/1997 Aircraft; State of port base and purchase
97-243 97-243 Rulings of the Tax Commissioner 05/27/1997 Statute of limitations; Deficiency assessments; withholding tax
97-244 97-244 Rulings of the Tax Commissioner 05/27/1997 Manufacturing
05271997 Attorney General's Opinion 05/27/1997 Administration of fiduciary accounts are gross receipts subject to local license taxation.
97-242 97-242 Rulings of the Tax Commissioner 05/27/1997 Telecommunications; Calling cards or other tangible personal property
97-236 97-236 Rulings of the Tax Commissioner 05/23/1997 Medical, dental, and optical supplies and drugs; Documentation
97-238 97-238 Rulings of the Tax Commissioner 05/23/1997 Nonprofit organizations, Meals
97-234 97-234 Rulings of the Tax Commissioner 05/23/1997 Clean-fuel vehicles and clean-fuel vehicle property; Cumulative application of credit
97-240 97-240 Rulings of the Tax Commissioner 05/23/1997 Deficiency assessments; Breakdown of tax liability
97-235 97-235 Rulings of the Tax Commissioner 05/23/1997 Returns of affiliated corporations; First year election of affiliated group
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
97-239 97-239 Rulings of the Tax Commissioner 05/23/1997 Advertising; Website design; Video production
97-237 97-237 Rulings of the Tax Commissioner 05/23/1997 Manufacturing, processing, assembling, or refining; Steel cutting machinery
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
97-229 97-229 Rulings of the Tax Commissioner 05/19/1997 Government transactions; Meals and lodging furnished to state or federal employees
97-231 97-231 Rulings of the Tax Commissioner 05/19/1997 Reimbursements under government contract