Document # Public Document # Document Type Date Issued Description
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
95-300 95-300 Rulings of the Tax Commissioner 11/21/1995 Marketing services
95-298 95-298 Rulings of the Tax Commissioner 11/21/1995 Retailer's coupons; Coupons for free merchandise
95-297 95-297 Rulings of the Tax Commissioner 11/20/1995 Photography; Photographic film
95-296 95-296 Rulings of the Tax Commissioner 11/20/1995 Nonprofit organization; Criteria for exemption
95-293 95-293 Rulings of the Tax Commissioner 11/20/1995 Government contracts; Sale vs. Service
95-292 95-292 Rulings of the Tax Commissioner 11/16/1995 Government credit cards
95-295 95-295 Rulings of the Tax Commissioner 11/16/1995 Telecommunications; Construction; installation of telecommunications systems
95-290 95-290 Rulings of the Tax Commissioner 11/09/1995 Government transactions; Purchases necessary to fulfill a federal contract
95-291 95-291 Rulings of the Tax Commissioner 11/09/1995 Government transactions; Contract for purchase of tangible personal property
95-289 95-289 Rulings of the Tax Commissioner 11/09/1995 Major business facility job tax credit; Qualifications
95-294 95-294 Rulings of the Tax Commissioner 11/09/1995 Public school fund raising auction
95-288 95-288 Rulings of the Tax Commissioner 11/08/1995 Liability of corporate officer; Converted assessment
95-287 95-287 Rulings of the Tax Commissioner 11/08/1995 Resales; Provision of services to a hotel
95-286 95-286 Rulings of the Tax Commissioner 11/07/1995 Maintenance and support contract; Software enhancements
95-285 95-285 Rulings of the Tax Commissioner 11/07/1995 Nonprofit organization; Criteria for exemption
95-283 95-283 Rulings of the Tax Commissioner 11/06/1995 Publishing and broadcasting; Publisher's sales and purchases of supplies
95-284 95-284 Rulings of the Tax Commissioner 11/06/1995 Nonprofit organization; Criteria for exemption
95-282 95-282 Rulings of the Tax Commissioner 11/06/1995 Taxes paid by residents to other states; Illinois replacement tax
95-281 95-281 Rulings of the Tax Commissioner 11/03/1995 Questions concerning imposition of individual income tax
95-279 95-279 Rulings of the Tax Commissioner 11/03/1995 Nonprofit organizations, Exempt status
95-280 95-280 Rulings of the Tax Commissioner 11/03/1995 Limited liability companies; Trade or business