Document # Public Document # Document Type Date Issued Description
96-8 96-8 Rulings of the Tax Commissioner 03/04/1996 Taxes paid by residents to other states; Effect of North Carolina dependent children credit
96-10 96-10 Rulings of the Tax Commissioner 03/04/1996 Government transactions; Meals purchased and sold by local government
96-9 96-9 Rulings of the Tax Commissioner 03/01/1996 Construction Materials
96-11 96-11 Rulings of the Tax Commissioner 02/29/1996 Leases and rentals; Leases designated as financing instruments
96-6 96-6 Rulings of the Tax Commissioner 02/28/1996 Nonprofit organizations, private schools, and churches; Law student organization
96-5 96-5 Rulings of the Tax Commissioner 02/27/1996 Occasional sales, including mergers; Sealed bid sales of surplus property
96-7 96-7 Rulings of the Tax Commissioner 02/23/1996 Publishing and broadcasting; Cable television equipment
02211996 Attorney General's Opinion 02/21/1996 Merchant's capital; Manufacturing exemption
96-4 96-4 Rulings of the Tax Commissioner 01/16/1996 Services; Miscellaneous service enterprises; Security systems
01111996 Attorney General's Opinion 01/11/1996 Exempt organizations;Tourism authority
96-3 96-3 Rulings of the Tax Commissioner 01/05/1996 Lodging; Reservation services
96-2 96-2 Rulings of the Tax Commissioner 01/04/1996 Telecommunications; Prepaid telephone cards
96-1 96-1 Rulings of the Tax Commissioner 01/04/1996 Federal limitations on taxation of interstate commerce; Repair of products established nexus
95-333 95-333 Rulings of the Tax Commissioner 12/29/1995 Sales to government contractors; Software
95-331 95-331 Rulings of the Tax Commissioner 12/27/1995 Taxes paid by residents to other states; Gain from sale of rental property
95-332 95-332 Rulings of the Tax Commissioner 12/27/1995 Taxation by two states
95-330 95-330 Rulings of the Tax Commissioner 12/27/1995 Taxes paid by residents to other states; Capital gain on disposition of real property
95-329 95-329 Rulings of the Tax Commissioner 12/22/1995 Government transactions; Computer service contract
95-327 95-327 Rulings of the Tax Commissioner 12/22/1995 Publishing and broadcasting; Subscription sales of used car guide
95-328 95-328 Rulings of the Tax Commissioner 12/22/1995 "First use" of property; Out-of-state companies
95-325 95-325 Rulings of the Tax Commissioner 12/21/1995 Consolidated Return
95-326 95-326 Rulings of the Tax Commissioner 12/21/1995 Nonprofit organizations, Food and grocery items; HUD-approved meal plan
95-323 95-323 Rulings of the Tax Commissioner 12/20/1995 Penalties and Interest; Waiver of penalties
95-324 95-324 Rulings of the Tax Commissioner 12/20/1995 Out-of-state credit disallowed; Capital gains
95-320 95-320 Rulings of the Tax Commissioner 12/15/1995 Audit procedures; Estimate of sales due to incomplete records