Document # Public Document # Document Type Date Issued Description
96-320 96-320 Rulings of the Tax Commissioner 11/04/1996 Apportionment of income; Capital gain from sale of stock
96-317 96-317 Rulings of the Tax Commissioner 11/01/1996 Occasional sales; Youth athletic organization
96-314 96-314 Rulings of the Tax Commissioner 10/31/1996 License, miscellaneous; Corporate officers'; personal liability; Failure to collect
96-310 96-310 Rulings of the Tax Commissioner 10/31/1996 Price manipulation and intercorporate transactions; Royalty payments to subsidiary shell
96-307 96-307 Rulings of the Tax Commissioner 10/28/1996 Returns of affiliated corporations; De facto dissolution
96-304 96-304 Rulings of the Tax Commissioner 10/25/1996 Penalties and Interest; Compliance ratio
96-303 96-303 Rulings of the Tax Commissioner 10/24/1996 Payroll factor; Subsidiary wages
96-300 96-300 Rulings of the Tax Commissioner 10/24/1996 Alternative method of allocation and apportionment; Unitary relationship; Passive investment
96-295 96-295 Rulings of the Tax Commissioner 10/21/1996 Lodging; Services in connection with accommodations
96-292 96-292 Rulings of the Tax Commissioner 10/18/1996 Manufacturing, processing, assembling, or refining; Book binding
96-294 96-294 Rulings of the Tax Commissioner 10/18/1996 Audit Sampling Technique
96-287 96-287 Rulings of the Tax Commissioner 10/16/1996 Record-keeping requirements; Estimates
96-283 96-283 Rulings of the Tax Commissioner 10/09/1996 Application of sales and use tax; Even trades
96-282 96-282 Rulings of the Tax Commissioner 10/09/1996 Price manipulation and intercorporate transactions; Royalty payments to affiliates
96-268 96-268 Rulings of the Tax Commissioner 10/08/1996 Nonprofit organizations, private schools, and churches; Material distributed by church association
96-276 96-276 Rulings of the Tax Commissioner 10/08/1996 Property factor; Valuation of property
96-270 96-270 Rulings of the Tax Commissioner 10/07/1996 Leases and rentals; Capital lease; Business of leasing; Statute of limitations
96-257 96-257 Rulings of the Tax Commissioner 09/30/1996 Application of sales and use tax; Products delivered outside state
96-260 96-260 Rulings of the Tax Commissioner 09/27/1996 Exemption certificates; Subsequent taxable use
96-245 96-245 Rulings of the Tax Commissioner 09/26/1996 Consolidated returns; Activities sufficient to create nexus with state
96-240 96-240 Rulings of the Tax Commissioner 09/23/1996 Resales
96-238 96-238 Rulings of the Tax Commissioner 09/20/1996 Services; Professional or personal
96-229 96-229 Rulings of the Tax Commissioner 09/16/1996 Exemption Certificates; Resale certificates
96-227 96-227 Rulings of the Tax Commissioner 09/10/1996 Alternative method; Separate accounting for sale of realty
96-234 96-234 Rulings of the Tax Commissioner 09/09/1996 Construction