Document # Public Document # Document Type Date Issued Description
95-318 95-318 Rulings of the Tax Commissioner 12/15/1995 Common pay agent on behalf of affiliates
95-320 95-320 Rulings of the Tax Commissioner 12/15/1995 Audit procedures; Estimate of sales due to incomplete records
95-322 95-322 Rulings of the Tax Commissioner 12/15/1995 Record-keeping requirements; Sales to foreign diplomats
95-321 95-321 Rulings of the Tax Commissioner 12/15/1995 Exemption Certificates
95-316 95-316 Rulings of the Tax Commissioner 12/15/1995 Generic Exemption Certificates
95-319 95-319 Rulings of the Tax Commissioner 12/15/1995 Application of sales and use tax; Computers, services, and software; "Dealer' defined
95-314 95-314 Rulings of the Tax Commissioner 12/14/1995 Government contractor; Computer software development; Service vs sale
95-9 95-334 Tax Bulletins 12/13/1995 Interest Rates; First Quarter 1996
95-334 95-334 Rulings of the Tax Commissioner 12/13/1995 Interest Rates First Quarter 1996
95-312 95-312 Rulings of the Tax Commissioner 12/12/1995 Nonprofit organizations, Medical educational testing organization
95-313 95-313 Rulings of the Tax Commissioner 12/12/1995 Government transactions; Computer repair and replacement parts
95-315 95-315 Rulings of the Tax Commissioner 12/12/1995 Nonprofit organizations; Lacrosse organization
95-308 95-308 Rulings of the Tax Commissioner 12/08/1995 Occasional sales, including mergers; Corporate merger
95-309 95-309 Rulings of the Tax Commissioner 12/08/1995 Medical, dental, and optical supplies and drugs; Vaccines for employees
95-310 95-310 Rulings of the Tax Commissioner 12/08/1995 Exemption certificates provided after audit
95-311 95-311 Rulings of the Tax Commissioner 12/08/1995 Nonprofit organizations, Children's health care organization
95-304 95-304 Rulings of the Tax Commissioner 12/07/1995 Liability of corporate officers; Corporate records falsified
95-307 95-307 Rulings of the Tax Commissioner 12/07/1995 Nonprofit organizations, Veterans organization
95-306 95-306 Rulings of the Tax Commissioner 12/06/1995 Common carrier vs. contract carrier
95-305 95-305 Rulings of the Tax Commissioner 12/06/1995 Advertising; Media and non-media advertising
95-303 95-303 Rulings of the Tax Commissioner 12/05/1995 Generic exemption certificates
95-302 95-302 Rulings of the Tax Commissioner 12/01/1995 Occasional sales, including mergers; Convenience store equipment
95-301 95-301 Rulings of the Tax Commissioner 12/01/1995 Direct payment permits; Retirement community
95-299 95-299 Rulings of the Tax Commissioner 11/27/1995 Nonprofit organizations; Tangible personal property purchased for organizations
95-298 95-298 Rulings of the Tax Commissioner 11/21/1995 Retailer's coupons; Coupons for free merchandise