Document # Public Document # Document Type Date Issued Description
91-57 91-57 Rulings of the Tax Commissioner 03/29/1991 Foreign Source Income
91-59 91-59 Rulings of the Tax Commissioner 03/29/1991 Foreign source income; Gross receipts, Consolidated Returns
91-51 91-51 Rulings of the Tax Commissioner 03/28/1991 Nonresident limited partners; Passive rental and royalty income
91-52 91-52 Rulings of the Tax Commissioner 03/28/1991 Youth softball association; Once a year sale
91-54 91-54 Rulings of the Tax Commissioner 03/28/1991 Health Service Plan
91-53 91-53 Rulings of the Tax Commissioner 03/28/1991 Nonprofit baseball and softball programs; Occasional sales
91-50 91-50 Rulings of the Tax Commissioner 03/27/1991 Telecommunication system; Cable used in installation
91-49 91-49 Rulings of the Tax Commissioner 03/21/1991 Nonprofit organization; Service to disabled individuals
91-48 91-48 Rulings of the Tax Commissioner 03/21/1991 Meals provided free to employees
91-46 91-46 Rulings of the Tax Commissioner 03/20/1991 College Auxiliary Foundation; Nonprofit criteria
91-47 91-47 Rulings of the Tax Commissioner 03/20/1991 Research, Development and Education Association
91-44 91-44 Rulings of the Tax Commissioner 03/19/1991 Handicapped Persons, Equipment Purchased by; Personal Optical Scanner
91-40 91-40 Rulings of the Tax Commissioner 03/19/1991 Nonprofit organization engaged in scientific and educational activities
91-43 91-43 Rulings of the Tax Commissioner 03/19/1991 Medical Equipment and Devices; Sales by Nursing Home
91-42 91-42 Rulings of the Tax Commissioner 03/19/1991 Apportionment formula for airlines
91-41 91-41 Rulings of the Tax Commissioner 03/19/1991 Apportionment of Income; Airlines
91-39 91-39 Rulings of the Tax Commissioner 03/19/1991 Capital loss and gross receipts on combined return
91-34 91-34 Rulings of the Tax Commissioner 03/18/1991 Ship supply chandler; Ships and vessels
91-37 91-37 Rulings of the Tax Commissioner 03/18/1991 Foreign source income; Royalties and dividends
91-36 91-36 Rulings of the Tax Commissioner 03/18/1991 Returns of Affiliated Corporations; Change in Filing Status
91-33 91-33 Rulings of the Tax Commissioner 03/18/1991 Federal Limitation on Taxation of Interstate Commerce; Activities Exceeding Solicitation
91-38 91-38 Rulings of the Tax Commissioner 03/18/1991 Youth organizations similar to Boy Scouts or Girl Scouts
91-35 91-35 Rulings of the Tax Commissioner 03/18/1991 Consolidated return
91-31 91-31 Rulings of the Tax Commissioner 03/13/1991 Returns of Affiliated Corporations; New Corporate Affiliates
91-32 91-32 Rulings of the Tax Commissioner 03/13/1991 United States, Property Sold for Use or Consumption by; Computer Network