Document # Public Document # Document Type Date Issued Description
97-154 97-154 Rulings of the Tax Commissioner 03/31/1997 Sales factor; Exclusion of foreign income
97-152 97-152 Rulings of the Tax Commissioner 03/28/1997 Application of sales and use taxes; Use tax; Food service management company contracts with nonprofit entities
97-150 97-150 Rulings of the Tax Commissioner 03/28/1997 Government transactions; Meals and lodging; Exemption from sales and use taxes
97-149 97-149 Rulings of the Tax Commissioner 03/28/1997 Administrative remedies; Purchase markup method; Failure to provide more complete documentation
97-151 97-151 Rulings of the Tax Commissioner 03/28/1997 Utilities; Fuel for domestic consumption; Exemption from sales and use taxes
97-148 97-148 Rulings of the Tax Commissioner 03/28/1997 Allocation of income; Income from operational function
97-146 97-146 Rulings of the Tax Commissioner 03/27/1997 Sales at wholesale from place of manufacture
97-147 97-147 Rulings of the Tax Commissioner 03/27/1997 Resident estates and trusts defined; Domicile of the decedent and beneficiary; Trust business
97-143 97-143 Rulings of the Tax Commissioner 03/24/1997 Exceptions to the local license tax; Charitable nonprofit organizations
97-140 97-140 Rulings of the Tax Commissioner 03/24/1997 Itemized deduction; Standard deduction; Nonresident aliens
97-142 97-142 Rulings of the Tax Commissioner 03/24/1997 Exceptions to the local license tax; Business, professional, and occupational license tax (BPOL); Public service corporations
97-141 97-141 Rulings of the Tax Commissioner 03/24/1997 Services; Repair and installation; Maintenance contracts and warranties
97-145 97-145 Rulings of the Tax Commissioner 03/21/1997 Exceptions to the local license tax; Business of renting real estate
97-136 97-136 Rulings of the Tax Commissioner 03/21/1997 Taxation of nonresidents; Apportionment of income
97-139 97-139 Rulings of the Tax Commissioner 03/21/1997 Agriculture; Medical, dental, and optical supplies and drugs; Veterinary supplies
97-138 97-138 Rulings of the Tax Commissioner 03/21/1997 Situs of gross receipts
97-137 97-137 Rulings of the Tax Commissioner 03/21/1997 Services; Separately stated charges
97-2 97-128 Tax Bulletins 03/20/1997 Interest Rates; Second Quarter 1997
97-133 97-133 Rulings of the Tax Commissioner 03/20/1997 Situs for local license taxation; Businesses subject to licensure
97-134 97-134 Rulings of the Tax Commissioner 03/20/1997 Manufacturing, Processing, Assembling, or Refining; Milk processing
97-128 97-128 Rulings of the Tax Commissioner 03/20/1997 Second Quarter Interest Rates
97-135 97-135 Rulings of the Tax Commissioner 03/20/1997 Government transactions; Agency status in use of public or private funds
97-130 97-130 Rulings of the Tax Commissioner 03/19/1997 Leases and rentals; Leaseback for refinancing debt
97-131 97-131 Rulings of the Tax Commissioner 03/19/1997 Proceeds received after probate
97-132 97-132 Rulings of the Tax Commissioner 03/19/1997 Alternative method of allocation and apportionment; Separate accounting