Document # Public Document # Document Type Date Issued Description
97-27 97-27 Rulings of the Tax Commissioner 01/30/1997 Agriculture; Golf carts for farm use
97-37 97-37 Rulings of the Tax Commissioner 01/29/1997 Photography; Videotape duplication
97-26 97-26 Rulings of the Tax Commissioner 01/28/1997 License taxes; Situs of gross receipts; Cable and satellite television
97-36 97-36 Rulings of the Tax Commissioner 01/27/1997 Ships and vessels; Pollution containment equipment; Vessel supplies
97-24 97-24 Rulings of the Tax Commissioner 01/27/1997 Leases and rentals; Conditional sale
97-23 97-23 Rulings of the Tax Commissioner 01/27/1997 Persons Subject To Tax; Food sales by out-of-state company
97-25 97-25 Rulings of the Tax Commissioner 01/27/1997 Specific types of local licenses tax; Public service corporations; Consumer utility taxes
97-33 97-33 Rulings of the Tax Commissioner 01/27/1997 Exceptions; Growth and sale of farm products
97-35 97-35 Rulings of the Tax Commissioner 01/27/1997 Notice of assessment; Estimated assessments
97-20 97-20 Rulings of the Tax Commissioner 01/24/1997 Construction; Water clarifier
97-21 97-21 Rulings of the Tax Commissioner 01/24/1997 Out-of-state contractors
97-22 97-22 Rulings of the Tax Commissioner 01/24/1997 Report of change in federal taxable income; Amended return
97-19 97-19 Rulings of the Tax Commissioner 01/24/1997 Exemption certificates; Out-of-state resale exemption certificate
97-16 97-16 Rulings of the Tax Commissioner 01/22/1997 In general; Out-of-state contractors
97-17 97-17 Rulings of the Tax Commissioner 01/22/1997 Storage bins for feed or grain; Construction; Agriculture
97-15 97-15 Rulings of the Tax Commissioner 01/21/1997 Manufacturing, processing, assembling, or refining; Tally equipment and grinder used by lumber manufacturer
97-18 97-18 Rulings of the Tax Commissioner 01/21/1997 Peddlers; Direct sellers
97-14 97-14 Rulings of the Tax Commissioner 01/19/1997 Manufacturing, processing, assembling, or refining; Dispensers supplied by manufacturer
97-12 97-12 Rulings of the Tax Commissioner 01/17/1997 Subtractions from federal adjusted gross income; Foreign source income; Salary and other allowances
97-9 97-9 Rulings of the Tax Commissioner 01/17/1997 Definite place of business; Independent truck driver
97-11 97-11 Rulings of the Tax Commissioner 01/17/1997 Limitations on rate of license taxes; New businesses; Power and telephone utilities; Time of payment of tax
97-10 97-10 Rulings of the Tax Commissioner 01/17/1997 In general; Auctioneer commissions
97-13 97-13 Rulings of the Tax Commissioner 01/17/1997 Manufacturing, processing, assembling, or refining; Dies used to manufacture packaging containers
97-8 97-8 Rulings of the Tax Commissioner 01/16/1997 Real estate brokers and sales agents
97-6 97-6 Rulings of the Tax Commissioner 01/15/1997 Leases and rentals; Property tax paid by lessee