Document # Public Document # Document Type Date Issued Description
96-129 96-129 Rulings of the Tax Commissioner 06/13/1996 Services; Professional or personal; Customized mailing lists
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
96-128 96-128 Rulings of the Tax Commissioner 06/11/1996 Taxes paid by residents to other states; Capital gain on disposition of real property
96-121 96-121 Rulings of the Tax Commissioner 06/07/1996 Construction; Theme park repairs
96-122 96-122 Rulings of the Tax Commissioner 06/07/1996 Manufacturing, processing, assembling, or refining; Test equipment and barrier cream
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
96-125 96-125 Rulings of the Tax Commissioner 06/07/1996 Publishing and broadcasting; Administrative rulings and court decisions
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
96-115 96-115 Rulings of the Tax Commissioner 05/31/1996 Construction; Floor coverings
96-113 96-113 Rulings of the Tax Commissioner 05/31/1996 Nonprofit organizations, private schools, and churches; Noncommercial educational telecommunications entity
96-112 96-112 Rulings of the Tax Commissioner 05/31/1996 Interstate transactions; Film projectors purchased out-of-state
96-114 96-114 Rulings of the Tax Commissioner 05/31/1996 Penalties and Interest; Penalties; Purchaser failing to make return or pay use tax
96-110 96-110 Rulings of the Tax Commissioner 05/30/1996 Auctions; Occasional sales exemption
96-116 96-116 Rulings of the Tax Commissioner 05/30/1996 Manufacturing, processing, assembling, or refining; Business products manufacturer
96-107 96-107 Rulings of the Tax Commissioner 05/30/1996 Manufacturing, processing, assembling or refining; Seafood processing equipment
96-106 96-106 Rulings of the Tax Commissioner 05/30/1996 Construction; Water pumping and treatment equipment
96-105 96-105 Rulings of the Tax Commissioner 05/29/1996 Third party gift transactions; Catalogue and mail order business
96-109 96-109 Rulings of the Tax Commissioner 05/29/1996 Government transactions; Box lunches sold to government
96-108 96-108 Rulings of the Tax Commissioner 05/29/1996 Leaseback of aircraft or motor vehicle
96-102 96-102 Rulings of the Tax Commissioner 05/28/1996 Government contracts, Exemption documentation required
96-104 96-104 Rulings of the Tax Commissioner 05/28/1996 Request separate audit samples; Audit compliance ratio