Document # Public Document # Document Type Date Issued Description
97-58 97-58 Rulings of the Tax Commissioner 02/12/1997 Advertising; Videotape purchases
97-60 97-60 Rulings of the Tax Commissioner 02/12/1997 In general; Wages included in income
97-56 97-56 Rulings of the Tax Commissioner 02/11/1997 Merchant engaged in wholesale and retail
97-57 97-57 Rulings of the Tax Commissioner 02/11/1997 In general; Situs for local license taxation
97-54 97-54 Rulings of the Tax Commissioner 02/11/1997 Manufacturing, processing, assembling or refining; Industrial processing exemptions
97-55 97-55 Rulings of the Tax Commissioner 02/11/1997 Peddlers
97-52 97-52 Rulings of the Tax Commissioner 02/10/1997 Limitations on rate of licenses; Pass-through services
97-51 97-51 Rulings of the Tax Commissioner 02/10/1997 Audit procedures; Sample based on contested sale confirmed
97-50 97-50 Rulings of the Tax Commissioner 02/10/1997 Exceptions; Trucking companies
97-53 97-53 Rulings of the Tax Commissioner 02/10/1997 Penalties and Interest; First and third time audit issues
97-61 97-61 Rulings of the Tax Commissioner 02/10/1997 Direct mailings
97-46 97-46 Rulings of the Tax Commissioner 02/07/1997 Manufacturing, processing, assembling, or refining; Production of cleaning agents and repackaging of bulk chemicals; Shipping containers
97-47 97-47 Rulings of the Tax Commissioner 02/07/1997 Leases and rentals; Satellite television equipment rental
97-48 97-48 Rulings of the Tax Commissioner 02/07/1997 Leases and Rentals, Penalty in Audit
97-49 97-49 Rulings of the Tax Commissioner 02/07/1997 Conformity to federal; Wages paid by federal reserve notes
97-43 97-43 Rulings of the Tax Commissioner 02/07/1997 Leases and rentals; Property tax
97-45 97-45 Rulings of the Tax Commissioner 02/06/1997 Construction; Using and consuming contractor
97-44 97-44 Rulings of the Tax Commissioner 02/06/1997 Limitations on rate of license taxes; Calculation of gross receipts; Relocated business
97-42 97-42 Rulings of the Tax Commissioner 02/05/1997 Difference between rate charged and rate imposed; customer liability
97-38 97-38 Rulings of the Tax Commissioner 02/04/1997 Nonprofit organizations, private schools, and churches; Meals and accommodations provided by a retreat center
97-40 97-40 Rulings of the Tax Commissioner 02/04/1997 Mobile home retailer
97-41 97-41 Rulings of the Tax Commissioner 02/04/1997 In general; Gross receipts; Flowers and grave services
97-39 97-39 Rulings of the Tax Commissioner 02/03/1997 Exemption certificates; Resale certificates; Blanket exception or resale certificates
97-29 97-29 Rulings of the Tax Commissioner 01/31/1997 Manufacturing, processing, assembling, or refining; Audio and videotape production; Single site requirement
97-31 97-31 Rulings of the Tax Commissioner 01/31/1997 Penalties and Interest; Audits; Compliance ratio