Document # Public Document # Document Type Date Issued Description
93-177 93-177 Rulings of the Tax Commissioner 08/04/1993 Nonprofit organizations, private schools, and churches; Campground facilities
93-175 93-175 Rulings of the Tax Commissioner 08/03/1993 Nonprofit organization; Exemption criteria
93-174 93-174 Rulings of the Tax Commissioner 08/03/1993 Alternative apportionment method
93-171 93-171 Rulings of the Tax Commissioner 07/29/1993 Subtractions for "excess loss in subsidiary"
93-173 93-173 Rulings of the Tax Commissioner 07/29/1993 Net Operating Loss carryback on combined return
93-172 93-172 Rulings of the Tax Commissioner 07/29/1993 Out-of-state contractor; Failure to withhold tax from wages
93-166 93-166 Rulings of the Tax Commissioner 07/29/1993 Railcar rebates; Leases
93-167 93-167 Rulings of the Tax Commissioner 07/29/1993 Hotel accommodations; 90 continuous days
93-169 93-169 Rulings of the Tax Commissioner 07/29/1993 Lease of medical equipment
93-168 93-168 Rulings of the Tax Commissioner 07/29/1993 Liability of corporate officer; Penalties and interest
93-165 93-165 Rulings of the Tax Commissioner 07/29/1993 Manufacturing, processing, assembling, or refining; Rope manufacturer
93-170 93-170 Rulings of the Tax Commissioner 07/28/1993 Government transactions; County law library
93-159 93-159 Rulings of the Tax Commissioner 07/23/1993 Statute of limitations for refunds
93-152 93-152 Rulings of the Tax Commissioner 07/23/1993 Foreign source income
93-157 93-157 Rulings of the Tax Commissioner 07/23/1993 Computers, services, and software; Licensing agreement
93-161 93-161 Rulings of the Tax Commissioner 07/23/1993 Exemption certificates
93-158 93-158 Rulings of the Tax Commissioner 07/23/1993 Landscaper; Plant maintenance contracts
93-163 93-163 Rulings of the Tax Commissioner 07/23/1993 Interest on underpayments and overpayments
93-162 93-162 Rulings of the Tax Commissioner 07/23/1993 Printed materials; Audit sample method
93-153 93-153 Rulings of the Tax Commissioner 07/23/1993 Retroactive permission to file combined returns
93-156 93-156 Rulings of the Tax Commissioner 07/23/1993 Research and development; Computer software design
93-164 93-164 Rulings of the Tax Commissioner 07/23/1993 Occasional sales
93-160 93-160 Rulings of the Tax Commissioner 07/23/1993 Publishing and broadcasting; Microfiche document summary
93-155 93-155 Rulings of the Tax Commissioner 07/23/1993 Transportation equipment; Vehicles, vessels; Boat rentals
93-151 93-151 Rulings of the Tax Commissioner 07/16/1993 Payroll factor; Gratuities