Document # Public Document # Document Type Date Issued Description
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
97-34 97-34 Rulings of the Tax Commissioner 01/31/1997 Application of sales and use taxes; Out-of-state vendors
97-31 97-31 Rulings of the Tax Commissioner 01/31/1997 Penalties and Interest; Audits; Compliance ratio
97-32 97-32 Rulings of the Tax Commissioner 01/31/1997 Resales; Depreciation of inventory
97-30 97-30 Rulings of the Tax Commissioner 01/31/1997 Application for refund; Statute of limitations
97-28 97-28 Rulings of the Tax Commissioner 01/30/1997 Construction; Restaurant fixtures not realty and subject to tax
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
97-24 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
97-35 97-35 Rulings of the Tax Commissioner 01/27/1997 Notice of assessment; Estimated assessments
97-33 97-33 Rulings of the Tax Commissioner 01/27/1997 Exceptions; Growth and sale of farm products
97-36 97-36 Rulings of the Tax Commissioner 01/27/1997 Ships and vessels; Pollution containment equipment; Vessel supplies
97-22 97-22 Rulings of the Tax Commissioner 01/24/1997 Report of change in federal taxable income; Amended return
97-21 97-21 Rulings of the Tax Commissioner 01/24/1997 Out-of-state contractors
97-19 97-19 Rulings of the Tax Commissioner 01/24/1997 Exemption certificates; Out-of-state resale exemption certificate
97-20 97-20 Rulings of the Tax Commissioner 01/24/1997 Construction; Water clarifier
97-17 97-17 Rulings of the Tax Commissioner 01/22/1997 Storage bins for feed or grain; Construction; Agriculture
97-16 97-16 Rulings of the Tax Commissioner 01/22/1997 In general; Out-of-state contractors
97-18 97-18 Rulings of the Tax Commissioner 01/21/1997 Peddlers; Direct sellers
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
97-14 97-14 Rulings of the Tax Commissioner 01/19/1997 Manufacturing, processing, assembling, or refining; Dispensers supplied by manufacturer