Document # Public Document # Document Type Date Issued Description
96-358 96-358 Rulings of the Tax Commissioner 12/06/1996 Application for refund; Refunds and dealer discounts
96-356 96-356 Rulings of the Tax Commissioner 12/06/1996 Consolidated Returns
96-357 96-357 Rulings of the Tax Commissioner 12/06/1996 Computation of net capital; Deferred income
96-355 96-355 Rulings of the Tax Commissioner 12/04/1996 Sample used in audit, Out-of-state HVAC contractor
96-350 96-350 Rulings of the Tax Commissioner 11/27/1996 Taxes paid by residents to other states; S corporation shareholders
96-349 96-349 Rulings of the Tax Commissioner 11/27/1996 Agriculture; Vaccination machinery
96-351 96-351 Rulings of the Tax Commissioner 11/27/1996 Audit procedures; Sampling period upheld
96-354 96-354 Rulings of the Tax Commissioner 11/27/1996 Major business facility job tax credit; Contract employees
96-352 96-352 Rulings of the Tax Commissioner 11/27/1996 Nonprofit organizations, private schools and churches; Availability of sales and use tax exemption for nonprofit organization
96-346 96-346 Rulings of the Tax Commissioner 11/25/1996 Alternate method of allocation and apportionment; Passive investments
96-348 96-348 Rulings of the Tax Commissioner 11/25/1996 Application of sales and use taxes; True object of transaction
96-347 96-347 Rulings of the Tax Commissioner 11/25/1996 Transportation equipment; Vehicle; Transportation carrier operating in dual capacity; Contract Carrier, Common Carrier
96-353 96-353 Rulings of the Tax Commissioner 11/25/1996 Taxable income; Modifications to federal taxable income; Foreign source income expenses
96-344 96-344 Rulings of the Tax Commissioner 11/22/1996 Construction; Florists and nurseries
96-345 96-345 Rulings of the Tax Commissioner 11/22/1996 Financial corporations; Cost of performance; Indirect costs
96-343 96-343 Rulings of the Tax Commissioner 11/21/1996 Audit procedures; Test period audit
96-341 96-341 Rulings of the Tax Commissioner 11/21/1996 Audit procedures; Sample periods
96-340 96-340 Rulings of the Tax Commissioner 11/21/1996 Residency; Conformity to federal
96-342 96-342 Rulings of the Tax Commissioner 11/21/1996 Services; Repair and installation; Motor vehicle paint and supply purchases; Tax-exempt customers
96-339 96-339 Rulings of the Tax Commissioner 11/20/1996 Services; Repair and installation; Maintenance contracts
96-338 96-338 Rulings of the Tax Commissioner 11/20/1996 Nonresident; IRS adjustment to FAGI
96-337 96-337 Rulings of the Tax Commissioner 11/19/1996 Manufacturing, processing, assembling, or refining; Industrial cleaning chemicals
96-335 96-335 Rulings of the Tax Commissioner 11/18/1996 Manufacturing, processing, assembling, or refining; Basic research and development
96-334 96-334 Rulings of the Tax Commissioner 11/15/1996 Resales; Juice and dispensing equipment
96-333 96-333 Rulings of the Tax Commissioner 11/15/1996 Returns of affiliated corporations; Consolidated returns