Document # Public Document # Document Type Date Issued Description
95-47 95-47 Rulings of the Tax Commissioner 03/20/1995 Leases and rentals; Insurance charges
95-40 95-40 Rulings of the Tax Commissioner 03/17/1995 Telecommunications; Reseller of telecommunications services
95-43 95-43 Rulings of the Tax Commissioner 03/17/1995 Manufacturing, processing, assembling, or refining; Gantry units
95-45 95-45 Rulings of the Tax Commissioner 03/17/1995 Cargo containers; Leasing; Repairs and maintenance
95-41 95-41 Rulings of the Tax Commissioner 03/17/1995 Returns of affiliated corporations; First year election
03171995 Attorney General's Opinion 03/17/1995 Generating and cogenerating equipment used for energy conservation; Constitutional provisions
95-42 95-42 Rulings of the Tax Commissioner 03/16/1995 Government transactions; Purchases on behalf of government
95-44 95-44 Rulings of the Tax Commissioner 03/15/1995 Leases and rentals; Sales tax liability of lessee
95-39 95-39 Rulings of the Tax Commissioner 03/15/1995 Services; Miscellaneous service enterprises; Government service contract
95-37 95-37 Rulings of the Tax Commissioner 03/14/1995 Grantor's taxes
95-38 95-38 Rulings of the Tax Commissioner 03/14/1995 Manufacturing, processing, assembling or refining; Exemptions
95-36 95-36 Rulings of the Tax Commissioner 03/06/1995 "Taxable income" defined; Noncompete agreement
95-35 95-35 Rulings of the Tax Commissioner 03/03/1995 Application of sales and use tax; Use tax liability of purchaser
03021995 Attorney General's Opinion 03/02/1995 Situs of student motor vehicle
95-32 95-32 Rulings of the Tax Commissioner 03/01/1995 Construction; Fixtures became part of realty upon installation
95-31 95-31 Rulings of the Tax Commissioner 02/28/1995 Construction; Manufacturing, Photo finishing equipment and HVAC repairs
95-30 95-30 Rulings of the Tax Commissioner 02/27/1995 Services; Professional or personal; On-line data
95-29 95-29 Rulings of the Tax Commissioner 02/27/1995 Manufacturing; Chip collection system; Height Block gage
95-28 95-28 Rulings of the Tax Commissioner 02/24/1995 Government transactions; Contractor's purchase of telecommunications system
95-26 95-26 Rulings of the Tax Commissioner 02/21/1995 Effective date of legislation; Retroactive
95-25 95-25 Rulings of the Tax Commissioner 02/17/1995 Returns of affiliated corporations; Change in method of filing
95-27 95-27 Rulings of the Tax Commissioner 02/15/1995 Tax Bulletin
95-1 95-27 Tax Bulletins 02/15/1995 Bank Franchise Tax
95-20 95-20 Rulings of the Tax Commissioner 02/13/1995 Agriculture; Forest products
95-24 95-24 Rulings of the Tax Commissioner 02/13/1995 Sales factor; Out-of-state delivery