Document # Public Document # Document Type Date Issued Description
95-60 95-60 Rulings of the Tax Commissioner 03/28/1995 Alternate method of allocation and apportionment; Out-of-state real property
95-59 95-59 Rulings of the Tax Commissioner 03/27/1995 Audit procedures; Representative samples
95-56 95-56 Rulings of the Tax Commissioner 03/27/1995 Wages subject to withholding; Failure to withhold, Nexus
95-54 95-54 Rulings of the Tax Commissioner 03/27/1995 Nonprofit organizations, private schools, and churches; Automotive parts
95-55 95-55 Rulings of the Tax Commissioner 03/27/1995 Capital gains; Sale of investments
95-58 95-58 Rulings of the Tax Commissioner 03/24/1995 Advertising; Newspapers
95-52 95-52 Rulings of the Tax Commissioner 03/23/1995 Computer aided design system (CAD); Manufacturing exemption
95-53 95-53 Rulings of the Tax Commissioner 03/23/1995 Commissions and cancellation fees; Coffee equipment sales
95-51 95-51 Rulings of the Tax Commissioner 03/23/1995 Taxability of persons and transactions; Manufacturing; Wood chips
95-50 95-50 Rulings of the Tax Commissioner 03/20/1995 Manufacturing, processing, assembling, or refining; Shrimp processing
95-47 95-47 Rulings of the Tax Commissioner 03/20/1995 Leases and rentals; Insurance charges
95-48 95-48 Rulings of the Tax Commissioner 03/20/1995 Telecommunications companies; Net operating loss deductions
95-46 95-46 Rulings of the Tax Commissioner 03/20/1995 Returns of affiliated corporations; First year election
95-49 95-49 Rulings of the Tax Commissioner 03/20/1995 Manufacturing, processing, assembling, or refining; Photocopiers; Maintenance contracts; Exemptions; Exemption certificates; Incomplete or inaccurate certificates
03171995 Attorney General's Opinion 03/17/1995 Generating and cogenerating equipment used for energy conservation; Constitutional provisions
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
95-40 95-40 Rulings of the Tax Commissioner 03/17/1995 Telecommunications; Reseller of telecommunications services
95-41 95-41 Rulings of the Tax Commissioner 03/17/1995 Returns of affiliated corporations; First year election
95-42 95-42 Rulings of the Tax Commissioner 03/16/1995 Government transactions; Purchases on behalf of government
95-39 95-39 Rulings of the Tax Commissioner 03/15/1995 Services; Miscellaneous service enterprises; Government service contract
95-44 95-44 Rulings of the Tax Commissioner 03/15/1995 Leases and rentals; Sales tax liability of lessee
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