Document # Public Document # Document Type Date Issued Description
96-30 96-30 Rulings of the Tax Commissioner 04/02/1996 Request for Direct Pay Permit; Remittance of Tax
96-33 96-33 Rulings of the Tax Commissioner 04/02/1996 Manufacturing, processing, assembling, or refining; Equipment and supplies used in production of labels
96-32 96-32 Rulings of the Tax Commissioner 04/02/1996 Manufacturing, processing, assembling, or refining; Research and development
96-31 96-31 Rulings of the Tax Commissioner 04/02/1996 Nonprofit organizations, private schools, and churches; Repair of low-income housing
96-29 96-29 Rulings of the Tax Commissioner 04/01/1996 Restaurant meal prices; Request to include sales taxes
96-27 96-27 Rulings of the Tax Commissioner 04/01/1996 Interstate transactions; Nexus requirement not met
96-28 96-28 Rulings of the Tax Commissioner 04/01/1996 Record-keeping requirements; Contract method of payment and invoice-free accounting system
96-25 96-25 Rulings of the Tax Commissioner 03/29/1996 Nonprofit organizations, private schools, and churches; Schools
96-20 96-20 Rulings of the Tax Commissioner 03/29/1996 Manufacturing, processing, assembling, or refining; Publishing equipment, supplies, and printing
96-22 96-22 Rulings of the Tax Commissioner 03/29/1996 Motion Pictures; Stock footage royalties and licensing fees
96-21 96-21 Rulings of the Tax Commissioner 03/29/1996 Publishing and broadcasting; Lien newsletters
96-23 96-23 Rulings of the Tax Commissioner 03/29/1996 Audit procedures; Audit samples
96-24 96-24 Rulings of the Tax Commissioner 03/29/1996 Scope of local sales and use taxes; Tax situs
96-19 96-19 Rulings of the Tax Commissioner 03/29/1996 Services; Repair and installation; Horticultural service contracts
96-26 96-26 Rulings of the Tax Commissioner 03/29/1996 Corporate officers' personal liability; Employees held not liable
96-18 96-18 Rulings of the Tax Commissioner 03/28/1996 Nonprofit organizations, private schools, and churches; Ecological organizations
96-17 96-17 Rulings of the Tax Commissioner 03/22/1996 S Corporations
96-1 96-26B Tax Bulletins 03/20/1996 Interest Rates; Second Quarter 1996
96-15 96-15 Rulings of the Tax Commissioner 03/20/1996 Liability of corporate officers; Officer liable for bankrupt corporation's taxes
96-16 96-16 Rulings of the Tax Commissioner 03/15/1996 Mining; Trucks used to haul coal
96-14 96-14 Rulings of the Tax Commissioner 03/11/1996 Leases and rentals; Golf equipment
96-13 96-13 Rulings of the Tax Commissioner 03/11/1996 Major business facility job tax credit; Qualifications for credit
96-12 96-12 Rulings of the Tax Commissioner 03/07/1996 "True Object" of Audio Video Presentation
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