Document # Public Document # Document Type Date Issued Description
96-206 96-206 Rulings of the Tax Commissioner 08/21/1996 Taxes paid by residents to other states; Filers of combined state return and joint out-of-state return
96-189 96-189 Rulings of the Tax Commissioner 08/06/1996 Audit procedures; Estimate of restaurant's alcoholic beverage sales
07191996 Attorney General's Opinion 07/19/1996 Deeds of trust or mortgages; Refinancing of existing debt with same lender
96-173 96-173 Rulings of the Tax Commissioner 07/18/1996 Nonprofit organizations, private schools, and churches; Medical, dental, and optical supplies and drugs; Tools used for surgical installation of implants
96-176 96-176 Rulings of the Tax Commissioner 07/08/1996 Fuel for off-road use; Valuation of aircraft; Statute of limitations
96-151 96-151 Legislative Summaries 06/30/1996 1996 Legislative Summary
96-151 96-151 Rulings of the Tax Commissioner 06/30/1996 1996 Legislative Summary
96-125 96-125 Rulings of the Tax Commissioner 06/07/1996 Publishing and broadcasting; Administrative rulings and court decisions
96-112 96-112 Rulings of the Tax Commissioner 05/31/1996 Interstate transactions; Film projectors purchased out-of-state
96-113 96-113 Rulings of the Tax Commissioner 05/31/1996 Nonprofit organizations, private schools, and churches; Noncommercial educational telecommunications entity
96-80 96-80 Rulings of the Tax Commissioner 05/08/1996 Services; Miscellaneous service enterprises; Furniture finishing charges
96-75 96-75 Rulings of the Tax Commissioner 05/03/1996 Occasional sales, including mergers; Sale of grocery store chain
04291996 Attorney General's Opinion 04/29/1996 Board of supervisors may reduce annual tax rate on personal property at any time during calendar year until July 1, 1996, effective date of amendment providing for change in tangible personal property tax rate to be made before date commissioner of revenue delivers personal property and land books to treasurer; lacks authority to make taxpayer refunds resulting from personal property tax reduction, absent specific statutory authority.
96-66 96-66 Rulings of the Tax Commissioner 04/26/1996 Computers, services, and software; Licensing fees for prewritten software
96-59 96-59 Rulings of the Tax Commissioner 04/23/1996 Dealer records; Documentation of tax collected
96-58 96-58 Rulings of the Tax Commissioner 04/23/1996 Advertising; Placement of advertising space
96-51 96-51 Rulings of the Tax Commissioner 04/19/1996 Non Profit Exemption
96-53 96-53 Rulings of the Tax Commissioner 04/19/1996 Third party fund raiser for nonprofit elementary or secondary school
96-42 96-42 Rulings of the Tax Commissioner 04/10/1996 Taxable income of partners; Liability of nonresident partners
04051996 Attorney General's Opinion 04/05/1996 Correction of errors by assessing officials; Erroneous acreage amount
96-39 96-39 Rulings of the Tax Commissioner 04/05/1996 Occasional sales, including mergers; Purchase of all assets of a business
96-25 96-25 Rulings of the Tax Commissioner 03/29/1996 Nonprofit organizations, private schools, and churches; Schools
96-13 96-13 Rulings of the Tax Commissioner 03/11/1996 Major business facility job tax credit; Qualifications for credit
96-10 96-10 Rulings of the Tax Commissioner 03/04/1996 Government transactions; Meals purchased and sold by local government
01111996 Attorney General's Opinion 01/11/1996 Exempt organizations;Tourism authority