Document # Public Document # Document Type Date Issued Description
96-147 96-147 Rulings of the Tax Commissioner 06/19/1996 Occasional sales, including mergers; Sale of portion of business
96-139 96-139 Rulings of the Tax Commissioner 06/18/1996 Returned goods and repossessions; Restocking fee
96-138 96-138 Rulings of the Tax Commissioner 06/18/1996 Government transactions; Service contract
96-136 96-136 Rulings of the Tax Commissioner 06/17/1996 Nonprofit organizations, private schools, and churches; Organization providing assistance to patients' families
96-137 96-137 Rulings of the Tax Commissioner 06/17/1996 Time limitations for assessment and collection; Timeliness of request for refund
96-134 96-134 Rulings of the Tax Commissioner 06/14/1996 Nonprofit organizations, private schools, and churches; Organization providing emergency food and financial assistance
96-133 96-133 Rulings of the Tax Commissioner 06/14/1996 Interstate transactions; Sign construction and installation
96-132 96-132 Rulings of the Tax Commissioner 06/14/1996 Government transactions; Tank installation contract
96-135 96-135 Rulings of the Tax Commissioner 06/14/1996 Enterprise zones and similar tax incentives; Employee meals and lodging
96-129 96-129 Rulings of the Tax Commissioner 06/13/1996 Services; Professional or personal; Customized mailing lists
96-131 96-131 Rulings of the Tax Commissioner 06/13/1996 Computers, services, and software; Data on magnetic tape
96-130 96-130 Rulings of the Tax Commissioner 06/13/1996 Application of sales and use taxes; Nexus
96-126 96-126 Rulings of the Tax Commissioner 06/13/1996 Filing of Protective Claim
96-128 96-128 Rulings of the Tax Commissioner 06/11/1996 Taxes paid by residents to other states; Capital gain on disposition of real property
96-127 96-127 Rulings of the Tax Commissioner 06/11/1996 Taxes paid by residents to other states; Credit for 401(k) plan distribution
96-125 96-125 Rulings of the Tax Commissioner 06/07/1996 Publishing and broadcasting; Administrative rulings and court decisions
96-123 96-123 Rulings of the Tax Commissioner 06/07/1996 Federal limitations on taxation of interstate commerce; Employee's activities and office could create nexus
96-122 96-122 Rulings of the Tax Commissioner 06/07/1996 Manufacturing, processing, assembling, or refining; Test equipment and barrier cream
96-121 96-121 Rulings of the Tax Commissioner 06/07/1996 Construction; Theme park repairs
96-120 96-120 Rulings of the Tax Commissioner 06/05/1996 Agriculture; Tree farming
96-118 96-118 Rulings of the Tax Commissioner 06/04/1996 Refund statute of limitations
96-119 96-119 Rulings of the Tax Commissioner 06/04/1996 Delivery charges and packing costs; Single charge for "shipping and handling'
96-117 96-117 Rulings of the Tax Commissioner 06/03/1996 Interest; Late payment of tax
96-111 96-111 Rulings of the Tax Commissioner 05/31/1996 Deficiency assessments; Estimated assessments
96-112 96-112 Rulings of the Tax Commissioner 05/31/1996 Interstate transactions; Film projectors purchased out-of-state