Document # Public Document # Document Type Date Issued Description
95-243 95-243 Rulings of the Tax Commissioner 09/25/1995 Franchise taxes paid to another state; Retroactive application
95-241 95-241 Rulings of the Tax Commissioner 09/22/1995 Major business facility job tax credit; Facility with outsourced employees
95-242 95-242 Rulings of the Tax Commissioner 09/22/1995 Nonprofit organizations, Multimedia instruction
95-254 95-254 Rulings of the Tax Commissioner 09/22/1995 Depreciation recapture; IRC section 111
95-240 95-240 Rulings of the Tax Commissioner 09/22/1995 Enterprise zone credit; Valuation of leased property
95-239 95-239 Rulings of the Tax Commissioner 09/21/1995 Construction; Fence materials
95-238 95-238 Rulings of the Tax Commissioner 09/19/1995 Statute of limitations; Failure to file returns
95-237 95-237 Rulings of the Tax Commissioner 09/18/1995 Purchases of film by professional photographers
95-232 95-232 Rulings of the Tax Commissioner 09/13/1995 Manuals purchased for use in government-sponsored seminars
95-233 95-233 Rulings of the Tax Commissioner 09/12/1995 Nonprofit organizations, Purchases by nonprofit organization for own use
95-231 95-231 Rulings of the Tax Commissioner 09/12/1995 Mining; Dust control equipment
95-235 95-235 Rulings of the Tax Commissioner 09/12/1995 Failure to attach W-2; Correction of Assessments
95-230 95-230 Rulings of the Tax Commissioner 09/12/1995 Statute of limitations; Refund of estate taxes
95-253 95-253 Rulings of the Tax Commissioner 09/11/1995 Delivery charges and packing costs; Separately stated delivery charge on total order
95-234 95-234 Rulings of the Tax Commissioner 09/08/1995 Publishing and broadcasting; Videotapes, films or other audiovisual work
95-229 95-229 Rulings of the Tax Commissioner 09/06/1995 Consolidated income
95-236 95-236 Rulings of the Tax Commissioner 09/06/1995 Domestic and foreign corporations; Software sales and services
95-228 95-228 Rulings of the Tax Commissioner 09/05/1995 Manufacturing; Electric heated parts cleaner
95-227 95-227 Rulings of the Tax Commissioner 09/05/1995 Lease of audio/visual production equipment; Change effective July 1, 1995
95-224 95-224 Rulings of the Tax Commissioner 08/30/1995 Food and grocery items; Tax included in menu price
95-225 95-225 Rulings of the Tax Commissioner 08/30/1995 First audit; Veterinary clinic
95-222 95-222 Rulings of the Tax Commissioner 08/29/1995 Publishing and broadcasting; Mailed newsletter
95-223 95-223 Rulings of the Tax Commissioner 08/29/1995 Leases and rentals; Combined lease of real and personal property
95-219 95-219 Rulings of the Tax Commissioner 08/25/1995 Accounting methods; Installment sales
95-221 95-221 Rulings of the Tax Commissioner 08/25/1995 Office supply business