Document # Public Document # Document Type Date Issued Description
97-135 97-135 Rulings of the Tax Commissioner 03/20/1997 Government transactions; Agency status in use of public or private funds
97-132 97-132 Rulings of the Tax Commissioner 03/19/1997 Alternative method of allocation and apportionment; Separate accounting
97-131 97-131 Rulings of the Tax Commissioner 03/19/1997 Proceeds received after probate
97-130 97-130 Rulings of the Tax Commissioner 03/19/1997 Leases and rentals; Leaseback for refinancing debt
97-129 97-129 Rulings of the Tax Commissioner 03/19/1997 Interest on underpayments and overpayments; Interest on BPOL refunds
97-212 97-212 Rulings of the Tax Commissioner 03/14/1997 Retroactive effect of legislation
97-127 97-127 Rulings of the Tax Commissioner 03/13/1997 Filing an amended return; Statute of limitations
97-126 97-126 Rulings of the Tax Commissioner 03/13/1997 Penalties; Trust fiduciary liability for delinquent tax
97-125 97-125 Rulings of the Tax Commissioner 03/11/1997 Definite place of business; Residence
97-123 97-123 Rulings of the Tax Commissioner 03/10/1997 Wages subject to withholding; Severance and incentive payments
97-124 97-124 Rulings of the Tax Commissioner 03/10/1997 Situs; Courier services
97-122 97-122 Rulings of the Tax Commissioner 03/10/1997 Manufacturing, Processing, Assembling or Refining; Industrial context; Trophy and awards engraving business
97-118 97-118 Rulings of the Tax Commissioner 03/07/1997 Gross receipts from retail sales; Lottery ticket sales
97-119 97-119 Rulings of the Tax Commissioner 03/07/1997 Construction; Cabinets
97-121 97-121 Rulings of the Tax Commissioner 03/07/1997 Resident estates and trusts defined; Fiduciary's domicile
97-116 97-116 Rulings of the Tax Commissioner 03/06/1997 Nonprofit college; Lodging
97-117 97-117 Rulings of the Tax Commissioner 03/06/1997 Royalty based pricing
97-115 97-115 Rulings of the Tax Commissioner 03/05/1997 BPOL Tax; Private Service Corporation
97-120 97-120 Rulings of the Tax Commissioner 03/05/1997 Medical, Dental, and Optical Supplies and Drugs; Durable medical equipment
97-114 97-114 Rulings of the Tax Commissioner 03/03/1997 Gross receipts
97-113 97-113 Rulings of the Tax Commissioner 03/03/1997 Water treatment system for dry kiln boiler
97-202 97-202 Rulings of the Tax Commissioner 02/28/1997 Childrens' Unearned Income
97-108 97-108 Rulings of the Tax Commissioner 02/28/1997 Nonprofit organizations
97-109 97-109 Rulings of the Tax Commissioner 02/28/1997 Nexus
97-111 97-111 Rulings of the Tax Commissioner 02/28/1997 Nonprofit organizations