Document # Public Document # Document Type Date Issued Description
95-53 95-53 Rulings of the Tax Commissioner 03/23/1995 Commissions and cancellation fees; Coffee equipment sales
95-52 95-52 Rulings of the Tax Commissioner 03/23/1995 Computer aided design system (CAD); Manufacturing exemption
95-51 95-51 Rulings of the Tax Commissioner 03/23/1995 Taxability of persons and transactions; Manufacturing; Wood chips
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
95-49 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
95-50 95-50 Rulings of the Tax Commissioner 03/20/1995 Manufacturing, processing, assembling, or refining; Shrimp processing
95-46 95-46 Rulings of the Tax Commissioner 03/20/1995 Returns of affiliated corporations; First year election
95-43 95-43 Rulings of the Tax Commissioner 03/17/1995 Manufacturing, processing, assembling, or refining; Gantry units
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
03171995 Attorney General's Opinion 03/17/1995 Generating and cogenerating equipment used for energy conservation; Constitutional provisions
95-45 95-45 Rulings of the Tax Commissioner 03/17/1995 Cargo containers; Leasing; Repairs and maintenance
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
95-34 95-34 Rulings of the Tax Commissioner 03/03/1995 Government transactions; Foreign diplomats
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
95-33 95-33 Rulings of the Tax Commissioner 03/01/1995 Agriculture; Crushed stone for farm roads; Exemption certificates
95-31 95-31 Rulings of the Tax Commissioner 02/28/1995 Construction; Manufacturing, Photo finishing equipment and HVAC repairs