Document # Public Document # Document Type Date Issued Description
97-176 97-176 Rulings of the Tax Commissioner 04/16/1997 In general; Business, professional, and occupational license (BPOL) tax; Real property rentals
97-174 97-174 Rulings of the Tax Commissioner 04/16/1997 BPOL tax; Employees
97-175 97-175 Rulings of the Tax Commissioner 04/16/1997 Rate limitations; BPOL tax; Retail sales
97-172 97-172 Rulings of the Tax Commissioner 04/15/1997 In general; Contractors; Use of sealers
97-173 97-173 Rulings of the Tax Commissioner 04/15/1997 Secrecy of returns; Local licensing information
97-171 97-171 Rulings of the Tax Commissioner 04/14/1997 Extension of time for filing returns; Short period returns
97-170 97-170 Rulings of the Tax Commissioner 04/14/1997 Withholding definitions; Employee
04141997 Attorney General's Opinion 04/14/1997 Situs of vehicle owned by parent and operated by out of state student
97-169 97-169 Rulings of the Tax Commissioner 04/11/1997 Leases and rentals; Golf balls
97-165 97-165 Rulings of the Tax Commissioner 04/11/1997 Exceptions; Liquid oxygen producers
97-167 97-167 Rulings of the Tax Commissioner 04/11/1997 Pass through receipts
97-166 97-166 Rulings of the Tax Commissioner 04/11/1997 Refund of gross receipts tax
97-168 97-168 Rulings of the Tax Commissioner 04/11/1997 Alcoholic beverages tax; Multiple taxation
97-164 97-164 Rulings of the Tax Commissioner 04/10/1997 Loggers
97-163 97-163 Rulings of the Tax Commissioner 04/10/1997 Returns of affiliated corporations; First year election of affiliated group
97-161 97-161 Rulings of the Tax Commissioner 04/08/1997 Nonprofit organizations, private schools, and churches; Independent nonprofit hospital clinics
97-159 97-159 Rulings of the Tax Commissioner 04/08/1997 Manufacturing, processing, assembling, or refining; Fabrication; .
97-162 97-162 Rulings of the Tax Commissioner 04/08/1997 Durable medical equipment and devices
97-158 97-158 Rulings of the Tax Commissioner 04/07/1997 Manufacturing, Research and developmentt
97-160 97-160 Rulings of the Tax Commissioner 04/04/1997 Government Transactions; Service contracts
97-157 97-157 Rulings of the Tax Commissioner 04/02/1997 Unrelated business taxable income
97-153 97-153 Rulings of the Tax Commissioner 03/31/1997 Publishing and broadcasting; Exemption for production of video documentary
97-156 97-156 Rulings of the Tax Commissioner 03/31/1997 Construction; Contractors and retailers distinguished
97-155 97-155 Rulings of the Tax Commissioner 03/31/1997 Exceptions; Business, professional, and occupational license (BPOL) tax; Public service corporations; Charter party carriers
97-154 97-154 Rulings of the Tax Commissioner 03/31/1997 Sales factor; Exclusion of foreign income