Document # Public Document # Document Type Date Issued Description
94-72 94-72 Rulings of the Tax Commissioner 03/18/1994 Refund request
94-71 94-71 Rulings of the Tax Commissioner 03/18/1994 Manufacturing, processing, assembling, or refining; Embroidering machine
94-69 94-69 Rulings of the Tax Commissioner 03/18/1994 Non-industrial fabrication; construction material sales to churches
94-76 94-76 Rulings of the Tax Commissioner 03/18/1994 Foreign source income
94-67 94-67 Rulings of the Tax Commissioner 03/17/1994 Out-of-state sales; Audit compliance ratio; Penalty and interest
94-68 94-68 Rulings of the Tax Commissioner 03/17/1994 Farming retail outlet; Grain drying; Peanut shelling equipment; Spreader buggies loaned to farmers
94-66 94-66 Rulings of the Tax Commissioner 03/16/1994 Royalty Payments
94-65 94-65 Rulings of the Tax Commissioner 03/16/1994 Interest and finance charges included with lease; Lease vs. conditional sales contract; Medical equipment leases
94-64 94-64 Rulings of the Tax Commissioner 03/16/1994 Alternative Method
94-63 94-63 Rulings of the Tax Commissioner 03/15/1994 Coal mining; Water trucks, plant lights; Audit sample
94-61 94-61 Rulings of the Tax Commissioner 03/15/1994 Sale of assets; Occasional sale exemption; Asphalt paving contractor
94-60 94-60 Rulings of the Tax Commissioner 03/15/1994 Meals furnished to non-restaurant employee; Hotel
94-62 94-62 Rulings of the Tax Commissioner 03/15/1994 Application of sales and use taxes; Dealers
94-58 94-58 Rulings of the Tax Commissioner 03/15/1994 Protective Claim
94-54 94-54 Rulings of the Tax Commissioner 03/14/1994 Audit adjustments
94-55 94-55 Rulings of the Tax Commissioner 03/14/1994 Mixed real and tangible property lease; Restaurant
94-59 94-59 Rulings of the Tax Commissioner 03/14/1994 Manufacturing, processing, assembling, or refining; Fertilizer mixer and spreader
94-53 94-53 Rulings of the Tax Commissioner 03/14/1994 Manufacturing, processing, assembling, or refining; Ventilation fans and lighting
94-57 94-57 Rulings of the Tax Commissioner 03/14/1994 Foreign Source Income
94-56 94-56 Rulings of the Tax Commissioner 03/14/1994 Bulletin of nonprofit industry association; Advertising space in a publication
94-51 94-51 Rulings of the Tax Commissioner 03/11/1994 Publishing and broadcasting; Blank video tape
94-52 94-52 Rulings of the Tax Commissioner 03/11/1994 Deed of Trust
94-48 94-48 Rulings of the Tax Commissioner 03/10/1994 Company sale of Virginia division; Occasional sale
94-46 94-46 Rulings of the Tax Commissioner 03/10/1994 Payroll factor adjustments; Base of operations
94-49 94-49 Rulings of the Tax Commissioner 03/10/1994 Domestic International Sales Corporation ("DISC"); Foreign source income subtraction