Document # Public Document # Document Type Date Issued Description
09221998 Attorney General's Opinion 09/22/1998 Admissions; "charitable purpose" and "gross receipts"
98-118 98-118 Legislative Summaries 06/30/1998 1998 Legislative Summary
98-104 98-104 Rulings of the Tax Commissioner 05/29/1998 Deficiency assessment; Audit sample upheld.
98-97 98-97 Rulings of the Tax Commissioner 05/20/1998 Advertising; Printed materials used in in-house advertising.
98-93 98-93 Rulings of the Tax Commissioner 05/18/1998 Transportation equipment; Vehicles, vessels; Foreign-registered yacht exempt
05071998 Attorney General's Opinion 05/07/1998 Real property in a retirement community exempt from state recordation taxation.
98-80 98-80 Rulings of the Tax Commissioner 04/29/1998 Recordkeeping requirements; Desktop-generated reports
98-2 98-58 Tax Bulletins 03/16/1998 Payment of tax; Electronic funds transfer
98-38 98-38 Rulings of the Tax Commissioner 02/26/1998 Occasional sales, including mergers; Sale of corporate division
98-13 98-13 Rulings of the Tax Commissioner 01/30/1998 Manufacturing, processing, assembling or refining; Steel recycling
98-70 98-70 Rulings of the Tax Commissioner 01/27/1998 Delta Air Lines, Inc., v. W. H. Forst, et al.
98-3 98-3 Rulings of the Tax Commissioner 01/13/1998 Reorganizations; IRC § 338 election
98-1 98-1 Rulings of the Tax Commissioner 01/13/1998 Taxes paid by residents to other states; Capital gain tax on timber sale.
97-495 97-495 Rulings of the Tax Commissioner 12/30/1997 Transportation equipment; Vehicles, vessels; Tug boat supplies.
97-470 97-470 Rulings of the Tax Commissioner 12/05/1997 Exceptions; Machinery design and fabrication business.
12011997 Attorney General's Opinion 12/01/1997 Limitations on rate of license taxes; Wholesale merchants; Situs of purchases
97-435 97-435 Rulings of the Tax Commissioner 10/30/1997 Construction; Construction contractors engaged in manufacturing.
10281997 Attorney General's Opinion 10/28/1997 Fair market value of property devoted to agricultural use
97-387 97-387 Rulings of the Tax Commissioner 09/25/1997 Services,Marketing consulting and production management
97-382 97-382 Rulings of the Tax Commissioner 09/23/1997 Alternative method of allocation and apportionment; Investment income includable
97-375 97-375 Rulings of the Tax Commissioner 09/17/1997 Resales; License fee
09151997 Attorney General's Opinion 09/15/1997 Constitutional authorization of property exemptions; Proposed exemption for vehicles constitutional
09111997 Attorney General's Opinion 09/11/1997 Constitutional limitation on assessments; Local land use assessment
09081997 Attorney General's Opinion 09/08/1997 Tax of alcoholic and nonalcoholic beverages not served as part of meal.
Administration of local meals tax
97-439 97-439 Rulings of the Tax Commissioner 09/08/1997 Price manipulation and intercorporate transactions; Royalties paid to affiliates