Document # Public Document # Document Type Date Issued Description
93-203 93-203 Rulings of the Tax Commissioner 09/27/1993 Government transactions; Items purchased to perform contract
93-200 93-200 Rulings of the Tax Commissioner 09/24/1993 Manufacturing, mining machinery
93-198 93-198 Rulings of the Tax Commissioner 09/23/1993 Audit sample techniques; Request item removal from sample
93-196 93-196 Rulings of the Tax Commissioner 09/23/1993 Government transactions; Contractor's purchases
93-194 93-194 Rulings of the Tax Commissioner 09/22/1993 Out-of-state tax credit; Arkansas adjusted gross income vs. net taxable income
93-197 93-197 Rulings of the Tax Commissioner 09/14/1993 Nonindustrial processing; Engraving and embroidery
93-195 93-195 Rulings of the Tax Commissioner 09/13/1993 Alternate method of allocation and apportionment; Capital gains from passive investment
93-185 93-185 Rulings of the Tax Commissioner 08/31/1993 Magazine advertising homes for sale
93-193 93-193 Rulings of the Tax Commissioner 08/31/1993 Generation skipping transfer
93-192 93-192 Rulings of the Tax Commissioner 08/30/1993 Federal Environmental Tax
93-191 93-191 Rulings of the Tax Commissioner 08/27/1993 Engineering contractor; Government contract
93-190 93-190 Rulings of the Tax Commissioner 08/26/1993 Audit penalty; Use tax compliance ratio
93-188 93-188 Rulings of the Tax Commissioner 08/26/1993 Leases and rentals
93-189 93-189 Rulings of the Tax Commissioner 08/26/1993 Resident estates and trusts; Taxable income; Nexus with Virginia
93-187 93-187 Rulings of the Tax Commissioner 08/26/1993 Change to combined filing status; Purchase of subsidiaries
93-186 93-186 Rulings of the Tax Commissioner 08/19/1993 Computer purchase by government contractor
93-184 93-184 Rulings of the Tax Commissioner 08/18/1993 Statute of limitations for refund
93-183 93-183 Rulings of the Tax Commissioner 08/18/1993 Boat rental center
93-182 93-182 Rulings of the Tax Commissioner 08/11/1993 Advertising; Political consulting
93-178 93-178 Rulings of the Tax Commissioner 08/09/1993 Occasional sale; Lease of dental equipment
93-179 93-179 Rulings of the Tax Commissioner 08/09/1993 Manufacturing, processing, assembling, or refining; Research and development
93-181 93-181 Rulings of the Tax Commissioner 08/09/1993 Government contractor; Service contract
93-180 93-180 Rulings of the Tax Commissioner 08/09/1993 Advertising; Printing and mailing contractor
93-176 93-176 Rulings of the Tax Commissioner 08/04/1993 Manufacturing, processing, assembling, or refining; Water purification services
93-177 93-177 Rulings of the Tax Commissioner 08/04/1993 Nonprofit organizations, private schools, and churches; Campground facilities