Document # Public Document # Document Type Date Issued Description
04291996 Attorney General's Opinion 04/29/1996 Board of supervisors may reduce annual tax rate on personal property at any time during calendar year until July 1, 1996, effective date of amendment providing for change in tangible personal property tax rate to be made before date commissioner of revenue delivers personal property and land books to treasurer; lacks authority to make taxpayer refunds resulting from personal property tax reduction, absent specific statutory authority.
96-66 96-66 Rulings of the Tax Commissioner 04/26/1996 Computers, services, and software; Licensing fees for prewritten software
96-69 96-69 Rulings of the Tax Commissioner 04/26/1996 Agriculture; Farmer vs wholesaler; Livestock sales
96-68 96-68 Rulings of the Tax Commissioner 04/26/1996 Florists and nurseries; Nurseries
96-65 96-65 Rulings of the Tax Commissioner 04/26/1996 Assessment and collection of tax; Assessments of omitted taxes
04251996 Attorney General's Opinion 04/25/1996 Manufacturing exemption
96-63 96-63 Rulings of the Tax Commissioner 04/24/1996 Interstate transactions; Goods delivered in-state at request of purchaser
96-61 96-61 Rulings of the Tax Commissioner 04/24/1996 Manufacturing, processing, assembling, or refining; Research and development
96-64 96-64 Rulings of the Tax Commissioner 04/24/1996 Medical, dental, and optical supplies and drugs; Nutritional supplements
96-62 96-62 Rulings of the Tax Commissioner 04/24/1996 Advertising; Media advertising
96-94 96-94 Rulings of the Tax Commissioner 04/23/1996 OPERATION JOINT ENDEAVOR
96-57 96-57 Rulings of the Tax Commissioner 04/23/1996 Hotel local telephone charges
96-58 96-58 Rulings of the Tax Commissioner 04/23/1996 Advertising; Placement of advertising space
96-59 96-59 Rulings of the Tax Commissioner 04/23/1996 Dealer records; Documentation of tax collected
96-2 96-94 Tax Bulletins 04/23/1996 Operation Joint Endeavor; Extensions for 1995 and 1996
96-54 96-54 Rulings of the Tax Commissioner 04/22/1996 Nicotine gum
96-50 96-50 Rulings of the Tax Commissioner 04/19/1996 Instant Print Shop Kiosks
96-52 96-52 Rulings of the Tax Commissioner 04/19/1996 Maintenance contract; Interior designer fees
96-51 96-51 Rulings of the Tax Commissioner 04/19/1996 Non Profit Exemption
04191996 Attorney General's Opinion 04/19/1996 Hospital's off-site facilities
96-55 96-55 Rulings of the Tax Commissioner 04/19/1996 Nonprofit organizations, private schools, and churches; Nonprofit universities
96-53 96-53 Rulings of the Tax Commissioner 04/19/1996 Third party fund raiser for nonprofit elementary or secondary school
96-49 96-49 Rulings of the Tax Commissioner 04/17/1996 Services; Repair and installation; System support services
96-48 96-48 Rulings of the Tax Commissioner 04/15/1996 Hospital equipment; Government contract; Sales vs. service
96-47 96-47 Rulings of the Tax Commissioner 04/15/1996 Medical, dental, and optical supplies and drugs