Document # Public Document # Document Type Date Issued Description
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
96-109 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
96-105 96-105 Rulings of the Tax Commissioner 05/29/1996 Third party gift transactions; Catalogue and mail order business
96-104 96-104 Rulings of the Tax Commissioner 05/28/1996 Request separate audit samples; Audit compliance ratio
96-102 96-102 Rulings of the Tax Commissioner 05/28/1996 Government contracts, Exemption documentation required
96-103 96-103 Rulings of the Tax Commissioner 05/24/1996 Manufacturing, processing, assembling, or refining; Research and development
96-101 96-101 Rulings of the Tax Commissioner 05/24/1996 Lease included in sample; Representative sample
96-98 96-98 Rulings of the Tax Commissioner 05/24/1996 Lodging; College-owned inn
96-99 96-99 Rulings of the Tax Commissioner 05/24/1996 Nonprofit organizations, private schools, and churches; Event sponsored by canine organization
96-100 96-100 Rulings of the Tax Commissioner 05/24/1996 Nonprofit organizations, private schools, and churches; Wildlife organization
96-97 96-97 Rulings of the Tax Commissioner 05/21/1996 Medical, dental, optical supplies and drugs
96-96 96-96 Rulings of the Tax Commissioner 05/21/1996 Government transactions; Industrial development authority as contractor
96-90 96-90 Rulings of the Tax Commissioner 05/16/1996 Manufacturing, processing, assembling, or refining; Basic research
96-83 96-83 Rulings of the Tax Commissioner 05/16/1996 Manufacturing, processing, assembling, or refining; Waste paper recycling
96-95 96-95 Rulings of the Tax Commissioner 05/16/1996 Delivery charges and packing costs; Charges for delivery to vendor for further processing
96-93 96-93 Rulings of the Tax Commissioner 05/16/1996 Services; repair and installation; Computer maintenance contract
96-92 96-92 Rulings of the Tax Commissioner 05/16/1996 Exemption certificates; Certificates of exemption
96-91 96-91 Rulings of the Tax Commissioner 05/16/1996 Manufacturing, processing, assembling, or refining; Recycling equipment
96-82 96-82 Rulings of the Tax Commissioner 05/15/1996 Taxes paid by residents to other states; Erroneous payment to another state
96-89 96-89 Rulings of the Tax Commissioner 05/15/1996 Transportation equipment; vehicles, vessels; Equipment used on towing vessels
96-87 96-87 Rulings of the Tax Commissioner 05/14/1996 Photography; Creation fees
96-88 96-88 Rulings of the Tax Commissioner 05/14/1996 Computers, services and software; Hardware and software sold to phone companies
96-85 96-85 Rulings of the Tax Commissioner 05/13/1996 HB 193 effectively subjected aircraft kits to aircraft sales and use tax