Document # Public Document # Document Type Date Issued Description
96-77 96-77 Rulings of the Tax Commissioner 05/03/1996 Nonprofit organizations, private schools, and churches; Provider of continuing medical education programs
96-75 96-75 Rulings of the Tax Commissioner 05/03/1996 Occasional sales, including mergers; Sale of grocery store chain
96-72 96-72 Rulings of the Tax Commissioner 05/01/1996 Services; Repair and installation; Software support services
96-73 96-73 Rulings of the Tax Commissioner 05/01/1996 Manufacturing, processing, assembling, or refining; Modular display systems
96-71 96-71 Rulings of the Tax Commissioner 04/30/1996 Florists and nurseries; Plant maintenance contracts
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.
96-65 96-65 Rulings of the Tax Commissioner 04/26/1996 Assessment and collection of tax; Assessments of omitted taxes
96-69 96-69 Rulings of the Tax Commissioner 04/26/1996 Agriculture; Farmer vs wholesaler; Livestock sales
96-66 96-66 Rulings of the Tax Commissioner 04/26/1996 Computers, services, and software; Licensing fees for prewritten software
96-68 96-68 Rulings of the Tax Commissioner 04/26/1996 Florists and nurseries; Nurseries
96-67 96-67 Rulings of the Tax Commissioner 04/26/1996 Services; Professional or personal; Electrical services
04251996 Attorney General's Opinion 04/25/1996 Manufacturing exemption
96-60 96-60 Rulings of the Tax Commissioner 04/24/1996 Audit sampling; Extrapolation of expensed purchases
96-63 96-63 Rulings of the Tax Commissioner 04/24/1996 Interstate transactions; Goods delivered in-state at request of purchaser
96-62 96-62 Rulings of the Tax Commissioner 04/24/1996 Advertising; Media advertising
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
96-2 96-94 Tax Bulletins 04/23/1996 Operation Joint Endeavor; Extensions for 1995 and 1996
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
96-56 96-56 Rulings of the Tax Commissioner 04/23/1996 Transportation equipment; Vehicles, Vessels; Ship repair
96-59 96-59 Rulings of the Tax Commissioner 04/23/1996 Dealer records; Documentation of tax collected
96-94 96-94 Rulings of the Tax Commissioner 04/23/1996 OPERATION JOINT ENDEAVOR
96-54 96-54 Rulings of the Tax Commissioner 04/22/1996 Nicotine gum
96-52 96-52 Rulings of the Tax Commissioner 04/19/1996 Maintenance contract; Interior designer fees